<SEC-DOCUMENT>0001585364-16-000419-index.html : 20161220
<SEC-HEADER>0001585364-16-000419.hdr.sgml : 20161220
<ACCEPTANCE-DATETIME>20161014133520
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001585364-16-000419
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20161014

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:			0627

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		TREASURY BUILDING
		STREET 2:		LOWER GRAND CANAL STREET
		CITY:			DUBLIN
		STATE:			L2
		ZIP:			L2 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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>secresponseletter1007_image1.jpg
<TEXT>
Document 2 - file: secresponseletter1007_image1.jpg

</DOCUMENT>
</SEC-DOCUMENT>