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March 15, 2024
Dilip Shanghvi
Chairman of the Board of Directors
Taro Pharmaceutical Industries Ltd.
14 Hakitor Street
Haifa Bay 2624761, Israel
Re:Taro Pharmaceutical Industries Ltd.
Schedule 13E-3/A Filed March 11, 2024
File No. 005-49231
Dear Dilip Shanghvi:
            We have reviewed your filing and have the following comment.
            Please respond to this comment by providing the requested information or advise us as
soon as possible when you will respond. If you do not believe our comment applies to your facts
and circumstances, please tell us why in your response.
            After reviewing your response to this comment, we may have additional comments. All
defined terms used here have the same meaning as in your filing, unless otherwise indicated.
Schedule 13E-3/A Filed March 11, 2024
Summary Financial Information, page 70
1.We reissue in part prior comment 14 in our letter dated February 28, 2024. We note that a
Form 6-K was filed on January 26, 2024 containing the unaudited financial results for the
nine months ended December 31, 2023. Please revise this section to include the
summarized financial information required by Item 1010(c) of Regulation M-A for the
interim period specified in Item 1010(a)(2) of Regulation M-A. Refer to Item 13 of
Schedule 13E-3, Question I.H.9 in the Division of Corporation Finance’s “Third
Supplement to the Manual of Publicly Available Telephone Interpretations” (July 2001),
and Section 14410.2 of the Division of Corporation Finance's Financial Reporting
Manuel.
            We remind you that the filing persons are responsible for the accuracy and adequacy of
their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please direct any questions to Shane Callaghan at 202-551-6977 or Christina Chalk at
202-551-3263.

 FirstName LastNameDilip Shanghvi
 Comapany NameTaro Pharmaceutical Industries Ltd.
 March 15, 2024 Page 2
 FirstName LastName
Dilip Shanghvi
Taro Pharmaceutical Industries Ltd.
March 15, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Mergers & Acquisitions