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SEC Comment Letter for TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686) (TEVA) — Aug 15, 2017

TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686)
Date: Aug. 15, 2017 · CIK: 0000818686 · Accession: 0000000000-17-028906

AI Filing Summary & Sentiment

Date
December 31, 2016
Author
/s/ Angela M. Connell
Form
UPLOAD
Company
TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686)

Letter

Mail Stop 4546 August 15 , 2017 Mr. Michael McClellan Interim Chief Financial Officer Teva Pharmaceutical Industries Limited 5 Basel Street P.O. Box 3190 Petach Tivka 4951033 Israel

Re: Teva Pharmaceutical Industries Limited Form 20-F for Fiscal Year E nded December 31, 2016 Filed February 15, 2017 File No. 001 -16174

Dear Mr. McClellan :

We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,
/s/ Angela M. Connell

Show Raw Text
Mail Stop 4546

August 15 , 2017

Mr. Michael McClellan
Interim Chief Financial Officer
Teva Pharmaceutical Industries Limited
5 Basel Street
P.O. Box 3190
Petach Tivka 4951033 Israel

Re: Teva Pharmaceutical Industries Limited
 Form 20-F for Fiscal Year E nded December 31, 2016
            Filed February 15, 2017
File No. 001 -16174

Dear Mr. McClellan :

We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.

Sincerely,

 /s/ Angela M. Connell

Angela M. Connell
Accounting Branch Chief
Office of Healthcare and Insurance