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SEC Company Response from TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686) (TEVA) — Oct 14, 2008

TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686)
Date: Oct. 14, 2008 · CIK: 0000818686 · Accession: 0000950123-08-012825

AI Filing Summary & Sentiment

File numbers found in text: 333-153497

Date
October 14, 2008
Author
Teva Pharmaceutical Industries Limited
Form
CORRESP
Company
TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686)

Letter

Teva Pharmaceutical Industries Limited

5 Basel Street

P.O. Box 3190

Petach Tikva 49131

Israel

VIA EDGAR AND FACSIMILE

October 14, 2008

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attention: Mr. Jeffrey Riedler, Assistant Director

Re:

Registration Statement on Form F-4 (File No. 333-153497)

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Teva Pharmaceutical Industries Limited (the “Registrant”) hereby requests that the effective date of its above-referenced Registration Statement on Form F-4 initially filed with the Securities and Exchange Commission (the “Commission”) on September 16, 2008, as amended (the “Registration Statement”), be accelerated so that the Registration Statement will become effective at 9:00 a.m., New York City time, on October 15, 2008, or as soon thereafter as may be practicable.

The Registrant hereby acknowledges that:

•

should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

•

the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

•

the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

Securities and Exchange Commission

October 14, 2008

Page Two

Very truly yours,
Teva Pharmaceutical Industries Limited

Show Raw Text
CORRESP
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CORRESP

Teva Pharmaceutical Industries Limited

5 Basel Street

P.O. Box 3190

Petach Tikva 49131

Israel

VIA EDGAR AND FACSIMILE

October 14, 2008

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attention: Mr. Jeffrey Riedler, Assistant Director

    Re:

    Registration Statement on Form F-4 (File No. 333-153497)

Ladies and Gentlemen:

     Pursuant to Rule 461 of the Securities Act of 1933, as amended, Teva Pharmaceutical Industries
Limited (the “Registrant”) hereby requests that the effective date of its above-referenced
Registration Statement on Form F-4 initially filed with the Securities and Exchange Commission (the
“Commission”) on September 16, 2008, as amended (the “Registration Statement”), be accelerated so
that the Registration Statement will become effective at 9:00 a.m., New York City time, on October 15, 2008, or as soon thereafter as may be practicable.

     The Registrant hereby acknowledges that:

    •

    should the Commission or the staff of the Commission (the “Staff”), acting
pursuant to delegated authority, declare the Registration Statement effective, it
does not foreclose the Commission from taking any action with respect to the
Registration Statement;

    •

    the action of the Commission or the Staff, acting pursuant to delegated
authority, in declaring the Registration Statement effective, does not relieve the
Registrant from its full responsibility for the adequacy and accuracy of the
disclosure in the Registration Statement; and

    •

    the Registrant may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States.

[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

Securities and Exchange Commission

October 14, 2008

Page Two

Very truly yours,

Teva Pharmaceutical Industries Limited

    By:

    /s/  Eyal Desheh

    Name:

    Eyal Desheh

    Title:

    C.F.O.