SEC Company Response from TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686) (TEVA) — Mar 28, 2011
TEVA PHARMACEUTICAL INDUSTRIES LTD (TEVA, TEVJF) (CIK 0000818686)
Date: March 28, 2011 · CIK: 0000818686 · Accession: 0001193125-11-079198
AI Filing Summary & Sentiment
File numbers found in text: 000-16174
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, 2010 File No. 000-16174
Dear Mr. Rosenberg:
I refer to your letter to me dated March 17, 2010, containing the comment of the Staff of the Securities and Exchange Commission (“SEC”) relating to Teva’s Form 20-F for the Fiscal Year Ended December 31, 2010, and our response thereto, sent on our behalf concurrently with this letter. In connection with such response to the Staff’s comment, on behalf of Teva, I acknowledge that:
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Teva is responsible for the adequacy and accuracy of the disclosure in its filings with the SEC;
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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
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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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CORRESP 1 filename1.htm Correspondence VIA EDGAR March 28, 2011 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, 2010 File No. 000-16174 Dear Mr. Rosenberg: I refer to your letter to me dated March 17, 2010, containing the comment of the Staff of the Securities and Exchange Commission (“SEC”) relating to Teva’s Form 20-F for the Fiscal Year Ended December 31, 2010, and our response thereto, sent on our behalf concurrently with this letter. In connection with such response to the Staff’s comment, 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: Melissa N. Rocha (SEC) Lisa Vanjoske (SEC) Richard S. Egosi (Teva) Peter H. Jakes (Willkie Farr) Jeffrey S. Hochman (Willkie Farr)