Evotec Aktiengesellschaft
Schnackenburgallee 114
22525 Hamburg
Germany
(49-40) 56-0810
March 25, 2008
VIA EDGAR AND FACSIMILE (202) 772-9217
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sebastian Gomez Abero
Re: | Evotec Aktiengesellschaft |
Registration Statement on Form F-4, Amendment No. 4 |
File No. 333-148488 |
Filed March 21, 2008 |
Mr. Gomez Abero:
With respect to the above-referenced Registration Statement on Form F-4 (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, the undersigned hereby respectfully requests, on behalf of Evotec AG (the “Company”), that the Securities and Exchange Commission accelerate the effective date of the Registration Statement to 4:00PM EDT on Tuesday March 25, 2008, or as soon as practicable thereafter.
The Company acknowledges that it is the view of the Securities and Exchange Commission (the “Commission”) that (i) should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing, (ii) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing, and (iii) the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
The cooperation of the Staff in meeting the timetable described above is very much appreciated.
* * * * *
If you have any questions or comments regarding the Registration Statement or this request, kindly contact Daniel H. Follansbee at 617-348-4474, or Theodore M. Grannatt at 617-348-4410. Thank you for your time and attention.
Very truly yours,
//s// Klaus Maleck
Dr. Klaus Maleck
cc: | Jeffrey P. Riedler |
Dana Hartz |
Donald Abbott |
Securities and Exchange Commission |
Jörn Aldag |
Christian von Spiegel |
Jan Thyen |
Evotec AG |
Stanford N. Goldman Jr. |
Daniel H. Follansbee |
Eric J. Loumeau |
Theodore M. Grannatt |
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. |
Donald Guiney |
Oren Bechor |
Freshfields Bruckhaus Deringer London |
George Fraley |
Jeff Farrow |
Renovis, Inc. |
Mark Roeder |
Kathleen Wells |
Latham & Watkins LLP |