0001193125-14-325471.txt : 20141015 0001193125-14-325471.hdr.sgml : 20141009 20140828170237 ACCESSION NUMBER: 0001193125-14-325471 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140828 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 28, 2014

Via Electronic Transmission

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

Dear Mr. Riedler:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Perrigo Company plc (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-4 filed with the Securities and Exchange Commission (the “Commission”) on August 15, 2014 (the “Registration Statement”) be accelerated so that the Registration Statement may become effective at 3:00 p.m. Eastern Time on September 2, 2014, or as soon thereafter as it is practicable.

The Company acknowledges that:

 

  •   should the Commission or 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 Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  •   the Company may not assert staff 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.

[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