<SEC-DOCUMENT>0001193125-14-323793-index.html : 20141015
<SEC-HEADER>0001193125-14-323793.hdr.sgml : 20141009
<ACCEPTANCE-DATETIME>20140827170439
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-14-323793
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140827

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ELAN Corp Ltd
		CENTRAL INDEX KEY:			0000737186
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH [8731]
		IRS NUMBER:				980487435
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		TREASURY BUILDING
		STREET 2:		LOWER GRAND CANAL ST
		CITY:			DUBLIN 2
		STATE:			L2
		ZIP:			0
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ELAN CORP LTD
		DATE OF NAME CHANGE:	19840104

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Elan Pharma International LTD
		CENTRAL INDEX KEY:			0001307004
		IRS NUMBER:				980551187
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Keavy Finance Ltd
		CENTRAL INDEX KEY:			0001522933
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L2
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Elan Regulatory Holdings Ltd
		CENTRAL INDEX KEY:			0001616759
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		TREASURY BUILDING
		STREET 2:		LOWER GRAND CANAL ST.
		CITY:			DUBLIN 2
		STATE:			L2
		ZIP:			00000
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PBM Holdings, LLC
		CENTRAL INDEX KEY:			0001616799
		IRS NUMBER:				522196322

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PBM China Holdings, LLC
		CENTRAL INDEX KEY:			0001616802
		IRS NUMBER:				203777774

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			P2C, Inc.
		CENTRAL INDEX KEY:			0001616806
		IRS NUMBER:				300754547

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Pet Logic, L.L.C.
		CENTRAL INDEX KEY:			0001616841
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Perrigo Pharmaceuticals Co
		CENTRAL INDEX KEY:			0001616846
		IRS NUMBER:				200240361

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Perrigo New York, Inc.
		CENTRAL INDEX KEY:			0001616847
		IRS NUMBER:				133785453

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Perrigo Florida, Inc.
		CENTRAL INDEX KEY:			0001616849
		IRS NUMBER:				650336176

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Perrigo API USA, Inc.
		CENTRAL INDEX KEY:			0001616854
		IRS NUMBER:				061594919

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PBM Products, LLC
		CENTRAL INDEX KEY:			0001616859
		IRS NUMBER:				223499315

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Meridian Animal Health, LLC
		CENTRAL INDEX KEY:			0001616981
		IRS NUMBER:				261878136

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			L. Perrigo Co
		CENTRAL INDEX KEY:			0001616983
		IRS NUMBER:				380920980

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FidoPharmBrands, LLC
		CENTRAL INDEX KEY:			0001616984
		IRS NUMBER:				454116768

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COBREK PHARMACEUTICALS INC
		CENTRAL INDEX KEY:			0001436823
		IRS NUMBER:				262609916

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PERRIGO Co plc
		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:		TREASURY BUILDING
		STREET 2:		LOWER GRAND CANAL STREET
		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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PBM International Holdings, LLC
		CENTRAL INDEX KEY:			0001616807
		IRS NUMBER:				203220989

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Sergeant's Pet Care Products, Inc.
		CENTRAL INDEX KEY:			0001616840
		IRS NUMBER:				460970417

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Perrigo Sales Corp
		CENTRAL INDEX KEY:			0001616844
		IRS NUMBER:				383233149

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Perrigo Co of South Carolina, Inc.
		CENTRAL INDEX KEY:			0001616853
		IRS NUMBER:				581564758

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PBM Nutritionals, LLC
		CENTRAL INDEX KEY:			0001616860
		IRS NUMBER:				201781050

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FidoPharm, Inc.
		CENTRAL INDEX KEY:			0001616985
		IRS NUMBER:				264372483

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Elan Science Five Ltd
		CENTRAL INDEX KEY:			0001616987
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		TREASURY BUILDING
		STREET 2:		LOWER GRAND CANAL ST.
		CITY:			DUBLIN 2
		STATE:			L2
		ZIP:			00000
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VELCERA, INC.
		CENTRAL INDEX KEY:			0001344300
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				203327015
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DENALI SCIENCES, INC.
		DATE OF NAME CHANGE:	20051114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Perrigo Research & Development Co
		CENTRAL INDEX KEY:			0001616845
		IRS NUMBER:				820541583

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Perrigo Co of Tennessee Inc.
		CENTRAL INDEX KEY:			0001616852
		IRS NUMBER:				620634170

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Habsont
		CENTRAL INDEX KEY:			0001616986
		IRS NUMBER:				981143888

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		TREASURY BUILDING
		STREET 2:		LOWER GRAND CANAL ST.
		CITY:			DUBLIN 2
		STATE:			L2
		ZIP:			00000
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PERRIGO CO
		CENTRAL INDEX KEY:			0000820096
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		2696738451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PBM Canada Holdings, LLC
		CENTRAL INDEX KEY:			0001616803
		IRS NUMBER:				203220996

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LoradoChem, Inc.
		CENTRAL INDEX KEY:			0001616982
		IRS NUMBER:				200912038

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Institute of Biopharmaceutics LTD
		CENTRAL INDEX KEY:			0001324010
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Perrigo Sourcing Solutions, Inc.
		CENTRAL INDEX KEY:			0001616842
		IRS NUMBER:				270717739

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Perrigo Diabetes Care, LLC
		CENTRAL INDEX KEY:			0001616850
		IRS NUMBER:				454047338

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PBM Foods, LLC
		CENTRAL INDEX KEY:			0001616800
		IRS NUMBER:				542090916

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Paddock Laboratories, LLC
		CENTRAL INDEX KEY:			0001616805
		IRS NUMBER:				275064915

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Perrigo International, Inc.
		CENTRAL INDEX KEY:			0001616848
		IRS NUMBER:				383144353

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Elan Holdings LTD
		CENTRAL INDEX KEY:			0001323996
		IRS NUMBER:				980112748

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SPC Trademarks, LLC
		CENTRAL INDEX KEY:			0001616839
		IRS NUMBER:				030416478

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
		BUSINESS PHONE:		269-673-8451

	MAIL ADDRESS:	
		STREET 1:		515 EASTERN AVENUE
		CITY:			ALLEGAN
		STATE:			MI
		ZIP:			49010
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm
</DOCUMENT> </SEC-DOCUMENT>