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SEC Company Response from TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686) (TEVA) — May 26, 2010

TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686)
Date: May 26, 2010 · CIK: 0000818686 · Accession: 0000899140-10-000435

AI Filing Summary & Sentiment

File numbers found in text: 000-16174

Referenced dates: May 17, 2010

Date
May 26, 2010
Author
/s/ Jeffrey S. Hochman
Form
CORRESP
Company
TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686)

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Re: Teva Pharmaceutical Industries Limited Form 20-F for the Fiscal Year Ended December 31, 2009 File No. 000-16174

Dear Mr. Rosenberg:

I refer to your letter dated May 17, 2010 to Eyal Desheh, Chief Financial Officer of Teva Pharmaceutical Industries Limited, regarding Teva’s Form 20-F for the Fiscal Year Ended December 31, 2009. Teva is actively working on its responses to the comments of the Staff raised in the letter and expects to submit its responses in early June.

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

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CORRESP
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WILLKIE FARR & GALLAGHER llp

787 Seventh Avenue

New York, NY 10019-6099

Tel:  212 728 8000

Fax:  212 728 8111

VIA EDGAR

May 26, 2010

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, 2009

File No. 000-16174

Dear Mr. Rosenberg:

I refer to your letter dated May 17, 2010 to Eyal Desheh, Chief Financial Officer of Teva Pharmaceutical Industries Limited, regarding Teva’s Form 20-F for the Fiscal Year Ended December 31, 2009.  Teva is actively working on its responses to the comments of the Staff raised in the letter and expects to submit its responses in early June.

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:       Don Abbott (SEC)

Frank Wyman (SEC)

Eyal Desheh (Teva)

Richard S. Egosi (Teva)

Peter H. Jakes (Willkie)

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