SEC Company Response from TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686) (TEVA) — Apr 8, 2013
TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686)
Date: April 8, 2013 · CIK: 0000818686 · Accession: 0000899140-13-000268
AI Filing Summary & Sentiment
File numbers found in text: 000-16174
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Teva Pharmaceutical Industries Limited (“Teva”) Form 20-F for the Fiscal Year Ended December 31, 2012 Filed February 12, 2013 File No. 000-16174
Dear Mr. Rosenberg:
I refer to your letter to me dated March 19, 2013, 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, 2012, and our responses thereto, sent on our behalf last week, on March 29, 2013. 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
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VIA EDGAR
April 8, 2013
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, 2012
Filed February 12, 2013
File No. 000-16174
Dear Mr. Rosenberg:
I refer to your letter to me dated March 19, 2013, 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, 2012, and our responses thereto, sent on our behalf last week, on March 29, 2013. 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:
Lisa Vanjoske (SEC)
Dana Hartz (SEC)
Richard S. Egosi (Teva)
Jeffrey S. Hochman (Willkie Farr)