SEC Comment Letter for TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686) (TEVA) — Jun 17, 2013
TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686)
Date: June 17, 2013 · CIK: 0000818686 · Accession: 0000000000-13-032725
AI Filing Summary & Sentiment
File numbers found in text: 001-16174
Letter
June 13, 2013 Via E -mail Mr. Eyal Desheh Chief Financial Officer Teva Pharmaceutical Industries Limited 5 Basel Street P.O. Box 3190 Petach Tikva 49131, Israel
Re: Teva Pharmaceuticals Industries Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed February 12 , 201 3 File No. 001-16174
Dear Mr. Desheh :
We have completed our review of your filing . We remind you that our comments or chan ges to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or an y person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange A ct of 1934 and all applicable rules require.
Sincerely,
/s/ Joel Parker
Show Raw Text
June 13, 2013 Via E -mail Mr. Eyal Desheh Chief Financial Officer Teva Pharmaceutical Industries Limited 5 Basel Street P.O. Box 3190 Petach Tikva 49131, Israel Re: Teva Pharmaceuticals Industries Limited Form 20-F for the Fiscal Year Ended December 31, 2012 Filed February 12 , 201 3 File No. 001-16174 Dear Mr. Desheh : We have completed our review of your filing . We remind you that our comments or chan ges to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or an y person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange A ct of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief