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
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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