Teva Pharmaceutical Industries Limited
5 Basel Street
P.O. Box 3190
Petach Tikva, 4951033 Israel
August 13, 2020
Via EDGAR Submission
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re | Teva Pharmaceutical Industries Limited |
Registration Statement on Form S-4 (File No. 333-241010)
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended (the “Act”), Teva Pharmaceutical Industries Limited (the “Company”), Teva Pharmaceutical Finance Netherlands II B.V. and Teva Pharmaceutical Finance Netherlands III B.V. (collectively, the “Registrants”) hereby request acceleration of the effective date of its Registration Statement on Form S-4 (SEC File No. 333-241010) (the “Registration Statement”), to 9:00 a.m., Eastern Time, on August 17, 2020, or as soon thereafter as possible. The Registrants hereby acknowledge their responsibilities under the Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed exchange offer of the securities specified in the Registration Statement.
U.S. Securities and Exchange Commission
August 13, 2020
Page 2
Please contact Ross M. Leff of Kirkland & Ellis LLP, special counsel to the Company, at (212) 446-4947, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely, | ||
Teva Pharmaceutical Industries Limited | ||
By: | /s/ Eli Kalif | |
Name: | Eli Kalif | |
Title: | Executive Vice President and Chief Financial Officer | |
Teva Pharmaceutical Finance Netherlands II B.V. | ||
By: | Teva Pharmaceuticals Europe B.V., | |
its Managing Director | ||
By: | /s/ David Vrhovec | |
Name: | David Vrhovec | |
Title: | Managing Director | |
By: | /s/ Tomer Amitai | |
Name: | Tomer Amitai | |
Title: | Managing Director | |
Teva Pharmaceutical Finance Netherlands III B.V. | ||
By: | Teva Pharmaceuticals Europe B.V., | |
its Managing Director | ||
By: | /s/ David Vrhovec | |
Name: | David Vrhovec | |
Title: | Managing Director | |
By: | /s/ Tomer Amitai | |
Name: | Tomer Amitai | |
Title: | Managing Director |
cc: | Ross M. Leff |
Kirkland & Ellis LLP