0001193125-13-394154.txt : 20131206 0001193125-13-394154.hdr.sgml : 20131206 20131008160733 ACCESSION NUMBER: 0001193125-13-394154 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131008 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PERRIGO Co Ltd CENTRAL INDEX KEY: 0001585364 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 000000000 STATE OF INCORPORATION: L2 FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 33 SIR JOHN ROGERSON'S QUAY CITY: DUBLIN STATE: L2 ZIP: 2 BUSINESS PHONE: 269-673-8451 MAIL ADDRESS: STREET 1: 515 EASTERN AVENUE CITY: ALLEGAN STATE: MI ZIP: 49010 FORMER COMPANY: FORMER CONFORMED NAME: PERRIGO Co Ltd DATE OF NAME CHANGE: 20130828 CORRESP 1 filename1.htm CORRESP

Securities and Exchange Commission

 

VIA EDGAR

October 8, 2013

 

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Jeffrey P. Riedler

 

Re: Perrigo Company Limited
     Registration Statement on Form S-4
     Filed August 28, 2013
     File No. 333-190859

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Perrigo Company Limited (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-4, as amended by Amendments No. 1, No. 2, No. 3, and No. 4 thereto, so that it will become effective at 4:30 p.m., Eastern Time, on Wednesday, October 9, 2013 or as soon thereafter as is practicable.

In connection with the foregoing request for acceleration of effectiveness, the Registrant hereby acknowledges the following:

 

  •  

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

 

  •  

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

 

  •  

the Registrant may not assert the Staff’s 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.

 

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Securities and Exchange Commission

 

Please contact Krishna Veeraraghavan or Matthew G. Hurd of Sullivan & Cromwell LLP with any questions you may have regarding this request. In addition, please notify Mr. Veeraraghavan or Mr. Hurd when this request for acceleration has been granted.

 

PERRIGO COMPANY LIMITED
By:   /s/ Judy L. Brown
Name:   Judy L. Brown
Title:   Director

 

cc: Todd W. Kingma
     (Perrigo Company)

 

     Christopher T. Cox
     Gregory P. Patti, Jr.
     (Cadwalader, Wickersham & Taft LLP)

 

     Matthew G. Hurd
     (Sullivan & Cromwell LLP)

 

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