Exhibit 99.2

BIOEQUIVALENCE AMENDMENT
ANDA 090714
OFFICE OF GENERIC DRUGS, CDER, FDA
Document Control Room, Metro Parle North VII
7670 Standish Pt.
Rockville, MD 20855-2810
APPLICANT: SCOLR Pharma, Inc		TEL: (858) 535-2420
ATTN: Kathleen Walker		FAX: (858) 585-2439
FROM: Diana Solana-Sodeinde		FDA CONTACT PHONE: (240) 276-8782

Dear Madam:

This facsimile is in reference to the bioequivalence data submitted on August 4, 2008, pursuant to Section 505(j) of the Federal Food, Drug, and Cosmetic Act for Pseudoephedrine Hydrochloride Extended Release Tables, 120 mg.

Reference is also made to your amendments dated August 19, 2010; August 25, 2009 and January 8, 2009.

The Division of Bioequivalence has completed its review of the submissions referenced above and has identified deficiencies which are presented on the attached 6 pages. This facsimile is to be regarded as an official FDA communication and unless requested, a hard-copy will not be mailed.

You should submit a response to these deficiencies in accord with 21 CFR 314.96. Your amendment should respond to all the deficiencies listed. Facsimiles or partial replies will not be considered for review. Your cover letter should clearly indicate:

Bioequivalence Response to Information Request

If applicable, please clearly identify any new studies (i.e., fasting, fed, multiple dose, dissolution data, waiver or dissolution waiver) that might be included for each strength. We also request that you include a copy of this communication with your response. Please submit a copy of your amendment in an archival (blue) jacket and unless submitted electronically through the gateway, a review (orange) jacket. Please direct any questions concerning this communication to the project manager identified above.

Please remember that when changes are requested to your proposed dissolution methods and/or specifications by the Division of Bioequivalence, an amendment to the Division of Chemistry should also be submitted to revise the release and stability specification. We also recommend that supportive dissolution data or scientific justification be provided in the CMC submission to demonstrate that the revised dissolution specification will be met over the shelf life of the drug product.

SPECIAL INSTRUCTION:

Effective 01-Aug-2010, the mew mailing address for Abbreviated New Drug Application (ANDA) Regulatory Documents is:

Office of Generic Drugs

Document Control Room, Metro Park North VII

7620 Standish Place

Rockville, Maryland 20855-2810

ANDAs will only be accepted at the new mailing address listed above. For further information, please refer to the following websites prior to submitting your ANDA Regulatory documents: Office of Generic Drugs (OGD): http://www.fda.gov/cder/ogd or Federal Register: http://www.gpoaccess.gov/fr/

Please submit your response in electronic format. This will improve document availability to review staff.

THIS DOCUMENT IS INTENDED ONLY FOR THE USE OF THE PARTY TO WHOM IT IS ADDRESSED AND MAY CONTAIN INFORMATION THAT IS PRIVILEGED, CONFIDENTIAL, OR PROTECTED FROM DISCLOSURE UNDER APPLICABLE LAW.

If received by someone other than the addressee or a person authorized to deliver this document to the addressee, you are hereby notified that any disclosure, discrimination, copying, or other action to the consent of this communication is not authorized. If you have received this document in error, please immediately notify us by telephone and return it to us by mail at the above address

Reference ID: 2902451

The Division of Bioequivalence (DBE) has completed its review and has identified the following deficiencies:

Also, the original analysis of this sample was performed as a part of batch 10 which was actually found to be acceptable (Batch 1-10 of module 5 volume 9 section 5.9 page 147). Please explain why samples from an acceptable batch, such as Batch 10, were reassayed, and the data from the reassay batch was used instead of the original acceptable data.

For considering the impact of similar study conduct and site practices by the same clinical facility on the bioequivalence study of the current ANDA, the Division of Bioequivalence reviewed the aforementioned DSI inspection report and found the following objectionable findings by the DSI at the clinical site;

Please address the above specific findings by the DSI with respect to their impact on the bioequivalence study of this current ANDA submission. In addition, please provide any necessary supporting documents in your response.

This is a representation of an electronic record that was signed electronically and this page is the manifestation of the electronic signature.