November 14, 2016

Via EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Mail Stop 4546

Washington, DC 20549

Attn: Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

Office of Healthcare and Insurance

Re: Perrigo Company

Form 8-K

Filed August 10, 2016

File No. 001-36353

Dear Mr. Rosenberg:

This letter sets forth the response of Perrigo Company plc (“our” or “the Company”) to the comment on the above-referenced filing provided by the staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission by letter dated November 7, 2016.

For your convenience, the Staff’s comment is restated below in bold type and is followed by our response.

Form 8-K filed August 10, 2016

Exhibit 99.1: Press release issued August 10, 2016

Table I: Reconciliation of Non-GAAP Measures

Selected Consolidated Information

1. We acknowledge your response to prior comment 2. Please represent to us that in future earnings releases you will disclose the underlying cause for any material discrete income tax adjustments reflected in your non-GAAP earnings, including any specific adjustments recorded related to the interim tax accounting requirements within ASC 740.

Response:

The Company represents that in its future earnings releases it will disclose the underlying cause for any material discrete income tax adjustments reflected in the Company’s non-GAAP earnings, including any specific adjustments recorded related to the interim tax accounting requirements within ASC 740.

If you would like additional information or desire to discuss our response to your comment, please contact me directly at (269) 673-9308 or Judy.Brown@perrigo.com.

Very truly yours,

/s/ Judy L. Brown

Judy L. Brown

Executive Vice President, Business Operations

and Chief Financial Officer

Perrigo Company plc

Registered in Ireland, Registered number 529592Registered office Treasury Building, Lower Grand Canal St., Dublin 2, Ireland

+353 1 7094000

Directors Laurie Brlas (U.S.), Gary M. Cohen (U.S.), Ellen R. Hoffing (U.S.), Michael J. Jandernoa (U.S.), Gary K. Kunkle, Jr (U.S.), Herman Morris, Jr (U.S.), Donal O'Connor (Ireland), Shlomo Yanai (Israel)