SEC Comment Letter for TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686) (TEVA) — Apr 9, 2018
TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686)
Date: April 9, 2018 · CIK: 0000818686 · Accession: 0000000000-18-010624
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File numbers found in text: 333-224102
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April 9, 2018
Kåre Schultz
Chief Executive Officer
Teva Pharmaceutical Industries Limited
5 Basel Street
P.O. Box 3190
Petach Tikvah, 4951033, Israel
Re:Teva Pharmaceutical Industries Limited
Registration Statement on Form S-4
Filed April 2, 2018
File No. 333-224102
Dear Mr. Schultz:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Ada D. Sarmento at 202-551-3798 with any questions.
Division of Corporation Finance
Office of Healthcare & Insurance
cc: Ross M. Leff, Esq.