0001193125-14-323801.txt : 20141015 0001193125-14-323801.hdr.sgml : 20141009 20140827170808 ACCESSION NUMBER: 0001193125-14-323801 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: 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: 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: 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 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: 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: 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: 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 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 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 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: 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: 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: 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: 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 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: 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: 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: 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: 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: 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: 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: 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: 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: 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: 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: 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: 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: 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: 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: 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 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: 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: 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: 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 CORRESP 1 filename1.htm CORRESP

PERRIGO COMPANY PLC

Treasury Building

Lower Grand Canal Street

Dublin 2

Ireland

August 27, 2014

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jeffrey P. Riedler

 

  Re: Perrigo Company plc
     Registration Statement on Form S-4
     File No. 333-198202

Mr. Riedler:

Reference is made to the registration statement of Perrigo Company plc, a public limited company incorporated under the laws of Ireland (the “Company”) on Form S-4 filed on August 15, 2014 (as amended, the “Registration Statement”), relating to the proposed exchange of up to 500,000,000 of its new 1.30% Senior Notes due 2016 (the “2016 Exchange Notes”), $600,000,000 of its new 2.30% Senior Notes due 2018 (the “2018 Exchange Notes”), $800,000,000 of its new 4.00% Senior Notes due 2023 (the “2023 Exchange Notes”) and $400,00,000 of its new 5.30% Senior Notes due 2043 (the “2043 Exchange Notes” together with the 2016 Exchange Notes, the 2018 Exchange Notes and the 2023 Exchange Notes, the “Exchange Notes”), which will be registered under the Securities Act of 1933, as amended (the “Securities Act”), for a like principal amount of its 1.30% Senior Notes due 2016 (the “2016 Notes”), 2.30% Senior Notes due 2018 (the “2018 Notes”), 4.00% Senior Notes due 2023 (the “2023 Notes”) and 5.30% Senior Notes due 2043 (the “2043 Notes” together with the 2016 Notes, the 2018 Notes and the 2023 Notes, the “Outstanding Notes”), pursuant to the terms of a Registration Rights Agreement, dated November 8, 2013, which the Company entered into with the initial purchasers of the Outstanding Notes in connection with the Company’s offering of the Outstanding Notes.

Please be advised that the Company is registering the exchange offer on behalf of all registrants in reliance on the position of the staff of the Securities and Exchange Commission (the “Staff”) enunciated in: Exxon Capital Holdings Corporation (available May 13, 1988); Morgan Stanley & Co. Incorporated (available June 5, 1991); and Shearman & Sterling (available July 2, 1993). In addition, the Company hereby represents that it has not entered into any arrangement or understanding with any person to distribute the Exchange Notes to be received in the exchange offer and, to the best of the Company’s information and belief, each person participating in the exchange offer will be acquiring the Exchange Notes in its ordinary course of business and will not have any arrangement or understanding with any person to participate in the distribution of the Exchange Notes to be received in the exchange offer. In this regard, the Company will make each person participating in the exchange offer, by means of the exchange offer prospectus or otherwise, aware that if such person is participating in the exchange offer for the purpose of distributing the Exchange Notes to be acquired in the exchange offer, such person (i) can not rely on the Staff position enunciated in Exxon Capital Holdings Corporation or interpretative letters to

similar effect and (ii) must comply with the registration and prospectus delivery requirements of the Securities Act, in connection with a secondary resale transaction. The Company acknowledges that such a secondary resale transaction by such person participating in the exchange offer for the purpose of distributing the Exchange Notes should be covered by an effective registration statement containing the selling securityholder information required by Item 507 of Regulation S-K under the Securities Act.

The Company will make each person participating in the exchange offer aware (through the exchange offer prospectus) that any broker-dealer who holds Outstanding Notes acquired for its own account as a result of market-making activities or other trading activities, and who receives Exchange Notes in exchange for such Outstanding Notes pursuant to the exchange offer, may be a statutory underwriter and, in connection with any resale of such Exchange Notes, must deliver a prospectus meeting the requirements of the Securities Act, which may be the prospectus for the exchange offer so long as it contains a plan of distribution with respect to such resale transactions (such plan of distribution need not name the broker-dealer or disclose the amount of Exchange Notes held by the broker-dealer). In addition, the Company will include in the transmittal letter or similar documentation to be executed by an exchange offeree in order to participate in the exchange offer the following additional provision, in substantially the form set forth below:

If the exchange offeree is a broker-dealer holding Outstanding Notes acquired for its own account as a result of market-making activities or other trading activities, such broker-dealer acknowledges that it will deliver a prospectus meeting the requirements of the Securities Act, in connection with any resale of Exchange Notes received in respect of such Outstanding Notes pursuant to the exchange offer. By so acknowledging and by delivering a prospectus, a broker-dealer will not be deemed to admit that it is an “underwriter” within the meaning of the Securities Act.

With respect to any broker-dealer that participates in the exchange offer with respect to outstanding notes acquired for its own account as a result of market-making activities or other trading activities, each such broker-dealer must confirm that it has not entered into any arrangement or understanding with the Company or any of its affiliates to distribute the exchange notes.

If you have any further questions or comments or desire further information in respect of the Registration Statement, please do not hesitate to contact the undersigned at 269-686-1941 or James Larson (269-686-2842) or Stuart H. Gelfond (212-859-8272) of Fried, Frank, Harris, Shriver & Jacobson LLP, our legal counsel.

[Signature page follows]

Very truly yours,

 

PERRIGO COMPANY PLC

By:   /s/ Todd W. Kingma
Name:   Todd W. Kingma
Title:   Executive Vice President, General Counsel and Company Secretary

 

cc: Stuart H. Gelfond, Esq.
   Fried, Frank, Harris, Shriver & Jacobson LLP

 

   James Larson, Esq.
   Perrigo Company plc