February 2, 2015
VIA EDGAR
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Attention: | Jeffrey P. Riedler, Assistant Director |
John Krug, Senior Counsel
Scot Foley, Staff Attorney
Mark Brunhofer, Senior Staff Accountant
Dana Hartz, Staff Accountant
| Re: | Nexvet Biopharma public limited company |
Registration Statement on Form S-1 (File No. 333-201309)
Acceleration Request
Requested Date: February 4, 2015
Requested Time: 4:15 pm Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nexvet Biopharma public limited company (the “Registrant”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-201309) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Registrant or its counsel may orally request via telephone call to the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”). Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, DLA Piper LLP (US), by calling Andrew Ledbetter at (206) 839-4845.
In connection with this acceleration request, the Registrant hereby acknowledges that:
| • | should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; |
| • | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and |
| • | the Registrant may not assert Staff comments and 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. |
| Very truly yours, |
/s/ Mark Heffernan |
| Mark Heffernan, Ph.D |
| Chief Executive Officer |
| cc: | Damian Lismore (CFO, Nexvet Biopharma plc) |
Geraldine Farrell (General Counsel, Nexvet Biopharma plc)
Andrew Ledbetter (DLA Piper LLP (US))
Mark Weeks (Cooley LLP)
John McKenna (Cooley LLP)