0001193125-14-323793.txt : 20141015 0001193125-14-323793.hdr.sgml : 20141009 20140827170439 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 CORRESP 1 filename1.htm CORRESP

[FRIED, FRANK, HARRIS, SHRIVER & JACOBSON LLP LETTERHEAD]

 

 

Direct Line: 212.859.8272

Fax: 212.859.4000

stuart.gelfond@friedfrank.com

  August 27, 2014

VIA EDGAR

Mr. Jeffrey P. Riedler

Assistant Director

Division of Corporation Finance

United States Securities and Exchange Commission

100 F. Street, N.E.

Washington D.C. 20549

 

  Re: Perrigo Company plc
       Registration Statement on Form S-4
       Filed August 15, 2014
       File No. 333-198202

Dear Mr. Riedler:

This letter sets forth the response of Perrigo Company plc (the “Company” or “Perrigo”) to the comment letter, dated August 25, 2014, of the staff of the Division of Corporation Finance (the “Staff”) relating to the Company’s Registration Statement on Form S-4 (the “Registration Statement”) that was filed with the United States Securities and Exchange Commission (the “SEC”) on August 15, 2014.

In order to facilitate your review, we have repeated each comment in its entirety in italics in the original numbered sequence.

General

 

  1. We note that you are registering the exchange notes in reliance on our position articulated in Exxon Capital Holdings Corp., SEC No-Action Letter (April 13, 1988). See also Morgan Stanley & Co. Inc., SEC No-Action Letter (June 5, 1991) and Shearman & Sterling, SEC No-Action Letter (July 2, 1993). Accordingly, please provide us with a supplemental letter stating that you are registering the exchange offer in reliance on our position contained in these letters and include the representations contained in the Morgan Stanley and Shearman & Sterling no-action letters.

Response:

The Company has supplementally filed with the Staff as a correspondence the letter referenced in the Staff’s comment.

***

The Company acknowledges that it is responsible for the adequacy and accuracy of the disclosure in its filings. The Company also acknowledges that Staff comments or changes to disclosures in response to Staff comments do not foreclose the Commission from taking any action with respect to our filings and the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

In addition, should you or any member of the Staff have any questions regarding our responses, or need additional information, please do not hesitate call me at (212) 859-8272 or Todd W. Kingma at (269) 686-1941 at Perrigo.

Sincerely,

/s/ Stuart H. Gelfond            

Stuart H. Gelfond

 

cc: Daniel Greenspan, Securities and Exchange Commission
   Scot Foley, Securities and Exchange Commission
   Todd W. Kingma, Perrigo Company plc
   James Larson, Perrigo Company plc

 

2