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SEC Company Response from TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686) (TEVA) — Jun 2, 2010

TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686)
Date: June 2, 2010 · CIK: 0000818686 · Accession: 0000899140-10-000469

AI Filing Summary & Sentiment

File numbers found in text: 000-16174

Date
June 2, 2010
Author
/s/ Eyal Desheh
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 (“Teva”) Form 20-F for the Fiscal Year Ended December 31, 2009 File No. 000-16174

Dear Mr. Rosenberg:

I refer to your letter to me dated May 17, 2010, containing comments of the Staff of the Securities and Exchange Commission (“SEC”) relating to Teva’s Form 20-F for the Fiscal Year Ended December 31, 2009, and our responses thereto, sent on our behalf concurrently with this letter. In connection with such responses to the Staff’s comments, on behalf of Teva, I acknowledge that:

·

Teva is responsible for the adequacy and accuracy of the disclosure in its filings with the SEC;

·

Staff comments or changes to disclosure in response to Staff comments do not foreclose the SEC from taking any action with respect to the filings; and

·

Teva may not assert Staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.

Very truly yours,
/s/ Eyal Desheh

Show Raw Text
CORRESP
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    t5637758.htm

VIA EDGAR

June 2, 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 (“Teva”)

Form 20-F for the Fiscal Year Ended December 31, 2009

File No. 000-16174

Dear Mr. Rosenberg:

I refer to your letter to me dated May 17, 2010, containing comments of the Staff of the Securities and Exchange Commission (“SEC”) relating to Teva’s Form 20-F for the Fiscal Year Ended December 31, 2009, and our responses thereto, sent on our behalf concurrently with this letter.   In connection with such responses to the Staff’s comments, on behalf of Teva, I acknowledge that:

·

Teva is responsible for the adequacy and accuracy of the disclosure in its filings with the SEC;

·

Staff comments or changes to disclosure in response to Staff comments do not foreclose the SEC from taking any action with respect to the filings; and

·

Teva may not assert Staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.

Very truly yours,

/s/ Eyal Desheh

Eyal Desheh

Chief Financial Officer

cc:       Don Abbott (SEC)

Frank Wyman (SEC)

Richard S. Egosi (Teva)

Peter H. Jakes (Willkie Farr)

Jeffrey S. Hochman (Willkie Farr)