Correspondence 0001628280-23-021234 from INDIVIOR PLC (INDV) (CIK 0001625297) (INDV)
INDIVIOR PLC (INDV) (CIK 0001625297)
Date: June 7, 2023 · CIK: 0001625297 · Accession: 0001628280-23-021234
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File numbers found in text: 001-37835
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CORRESP 1 filename1.htm Document Indivior PLC 10710 Midlothian Turnpike, Suite 125 North Chesterfield, Virginia 23235 June 7, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attention: Joshua R. Gorsky Re: Indivior PLC Registration Statement on Form 20-F Filed May 23, 2023 (as amended on June 5, 2023) File No. 001-37835 Dear Mr. Gorsky: Reference is made to the Registration Statement on Form 20-F (File No. 001-37835) filed by Indivior PLC (the Company) with the U.S. Securities and Exchange Commission on May 23, 2023 (as amended on June 5, 2023) (the Registration Statement). The Company hereby requests the Registration Statement be made effective at 5:30 p.m., Eastern Time, on June 9, 2023, or as soon as possible thereafter, in accordance with Section 12(d) of the Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder. Please contact Michael Levitt at (212) 277-4004 or Tracy Zhang at (650) 461-8214, of Freshfields Bruckhaus Deringer US LLP, counsel to the Company, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Sincerely, /s/ Ryan Preblick Name: Ryan Preblick Title: Chief Financial Office cc: Jeffrey Burris (Indivior PLC) David Wisniewski (Indivior PLC) Michael A. Levitt, Esq. (Freshfields Bruckhaus Deringer US LLP)