Eli Lilly and Company
Lilly Corporate Center
Indianapolis, Indiana 46285
U.S.A.

www.lilly.com

Date: August 26, 2009

Ms. Dana Hartz
Staff Accountant
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re:   Eli Lilly and Company
File Number 001-06351

Dear Ms. Hartz:

Confirming our conversation on August 24, 2009, we are in receipt of your letter dated August 20, 2009. We will provide you with our response by September 18, 2009 due to competing priorities.

If that is not acceptable timing, please let me know as soon as possible so I can adjust the timing.

I can be reached at 317-276-2024.

Sincerely,


ELI LILLY AND COMPANY
 

s/Arnold C. Hanish  

Vice President and 

Chief Accounting Officer

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