CORRESP 1 filename1.htm
 
 
New York
Menlo Park
Washington DC
London
Paris
Madrid
Tokyo
Beijing
Hong Kong
 
Davis Polk & Wardwell LLP
99 Gresham Street
London EC2V 7NG
020 7418 1376 tel
020 7710 4893 fax
jeffrey.obrien@davispolk.com
 
 
 
July 18, 2011
 
Re:
Novo Nordisk A/S
Form 20-F for Fiscal Year Ended December 31, 2010
Filed February 14, 2011
Form 6-K
Filed February 14, 2011
File Number:  333-82318
 
Mr. Frank Wyman
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
 
Dear Mr. Wyman:
 
I am writing on behalf of Novo Nordisk A/S (the “Company”) in connection with the Staff’s review of the Company’s Annual Report on Form 20-F for the fiscal year ended December 31, 2010.  As we discussed on the telephone, I confirm that the Company has received and is considering its response to your letter dated July 14, 2011.
 
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 Thursday, August 4.
 
Very truly yours,
 
/s/ Jeffrey R. O’Brien
 
Jeffrey R. O’Brien
 
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.