CORRESP 1 filename1.htm
 
 
 
New York
Menlo Park
Washington DC
London
Paris
Madrid
Tokyo
Beijing
Hong Kong
 
Jeffrey R. O'Brien
   
Davis Polk & Wardwell LLP
99 Gresham Street
London EC2V 7NG
020 7418 1376 tel
020 7710 4893 fax
jeffrey.obrien@davispolk.com
 
 
 
 
 
Form 20-F for the Fiscal Year Ended December 31, 2009
Filed February 11, 2010
File Number:  333-82318
 
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
 
 
 
In order to ensure the completeness and accuracy of the Company’s response, it will be conducting a detailed review of the items concerned in respect of the above filing.
 
The Company anticipates being able to complete this review and provide a response to the SEC by Wednesday, June 30.
 
Very truly yours,
 
/s/ Jeffrey O’Brien
 
Jeffrey O’Brien
 
cc:        Jesper Brandgaard
Novo Nordisk A/S
 
Via Edgar Submission
 
 
 
A New York limited liability partnership. The principal place of business of the partnership in Great Britain
is the address set forth above at which a list of the partners' names is open for inspection.