SEC Company Response from TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686) (TEVA) — Apr 23, 2012
TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686)
Date: April 23, 2012 · CIK: 0000818686 · Accession: 0000899140-12-000277
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File numbers found in text: 000-16174
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CORRESP
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VIA EDGAR
April 23, 2012
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, 2011
Filed February 17, 2012
File No. 000-16174
Dear Mr. Rosenberg:
I refer to your letter to me dated April 10, 2012, containing the 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, 2011, 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: Mary Mast (SEC)
Frank Wyman (SEC)
Richard S. Egosi (Teva)
Jeffrey S. Hochman (Willkie Farr)