Hampshire International Business Park Basingstoke   Hampshire   RG24 8EP UK Tel  +44 1256 894000 Fax +44 1256 894708 http://www.shire.com  

Kei Ino, Staff Accountant

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

June 7, 2007

Re:	Shire plc
	Form 10-K for Fiscal Year Ended December 31, 2006 Filed March 1, 2007 File No. 000-29630

Dear Ms Ino,

As we discussed on the telephone, we are considering our response to your comment letter dated June 1, 2007.

In order to ensure the completeness and accuracy of our response, we will be conducting a detailed review of the items concerned, and the relevant disclosures in the above filing.

We anticipate being able to complete this review and provide a response to the SEC by Friday June 29th.  We trust that this is acceptable.

Sincerely,

/s/ James Bowling

James Bowling

VP, Group Reporting

cc. Angus Russell, Chief Financial Officer