787 Seventh Avenue New York, NY 10019-6099 Tel: 212 728 8000 Fax: 212 728 8111 |
VIA EDGAR
May 2, 2013
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: | Jim B. Rosenberg, Senior Assistant Chief Accountant |
Division of Corporation Finance |
Re: | Teva Pharmaceutical Industries Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed February 12, 2013 File No. 001-16174 |
Dear Mr. Rosenberg:
I refer to your letter dated April 19, 2013 to Eyal Desheh, Teva’s Chief Financial Officer, regarding Teva’s Form 20-F for the Fiscal Year Ended December 31, 2012. As discussed with Ms. Hartz of the SEC staff earlier today, Teva is actively working on its response to the additional comment of the Staff raised in the letter and expects to submit its response by the end of next week.
Should any member of the staff have any questions, please do not hesitate to call me at (212) 728-8592.
Very truly yours,
/s/ Jeffrey S. Hochman
Jeffrey S. Hochman
cc: | Lisa Vanjoske (SEC) |
Dana Hartz (SEC) | |
Eyal Desheh (Teva) | |
Richard S. Egosi (Teva) |
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