July 18, 2016
Securities and Exchange Commission
Division of Corporate Finance
100 F St., N.E.
Washington, D.C. 20549
| Re: | Patheon N.V. |
| Registration Statement on Form S-1 | |
| File No. 333-204789 |
Ladies and Gentlemen:
In connection with the proposed offering of the securities under the above-captioned Registration Statement on Form S-1 (the “Registration Statement”), we wish to advise you that we, as representatives of the underwriters, hereby join with Patheon N.V.’s request that the effective date of the Registration Statement be accelerated by the Securities and Exchange Commission (the “Commission”) to 2:00 PM, Eastern Time, on July 20, 2016, or as soon thereafter as practicable.
The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933:
| i. | Date of preliminary prospectus: July 11, 2016 | |
| ii. | Dates of distribution: July 11, 2016 – July 15, 2016 | |
| iii. | Number of prospective underwriters to whom the preliminary prospectus was furnished: 13 | |
| iv. | Number of prospectuses so distributed: |
| a) | approximately 4,800 to underwriters |
| b) | approximately 2,500 to others |
Each of the undersigned advises that it has complied and will continue to comply, and we have been informed by the other participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934.
Very truly yours,
J. P. MORGAN SECURITIES LLC
MORGAN STANLEY & CO. LLC
JEFFERIES LLC
UBS SECURITIES LLC
Acting severally on behalf of themselves and the several Underwriters
| J. P. MORGAN SECURITIES LLC | ||
| By: | /s/ David Ke | |
| Name: David Ke | ||
| Title: Vice President | ||
| MORGAN STANLEY & CO. LLC | ||
| By: | /s/ David Lederman | |
| Name: David Lederman | ||
| Title: Vice President | ||
| JEFFERIES LLC | ||
| By: | /s/ Ashley Walker | |
| Name: Ashley Walker | ||
| Title: Managing Director | ||
| UBS SECURITIES LLC | ||
| By: | /s/ Hannah Malter | |
| Name: Hannah Malter | ||
| Title: Executive Director | ||
| By: | /s/ David Lai | |
| Name: David Lai | ||
| Title: Executive Director |
[SIGNATURE PAGE TO ACCELERATION REQUEST LETTER]
