215 Church Street New Haven, CT 06510 | VIA EDGAR |
December 10, 2018
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Jeffrey Gabor |
| Re: | Biohaven Pharmaceutical Holding Company Ltd. |
Registration Statement on Form S-1
File No. 333-228736
Acceleration Request
| Requested Date: | Wednesday, December 12, 2018 |
| Requested Time: | 4:30 P.M. Eastern Standard Time |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-228736) to become effective on December 12, 2018 at 4:30 p.m., Eastern Standard Time, or as soon thereafter as is practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff (the “Staff”).
Once the Registration Statement has been declared effective, please orally confirm that event with Madison Jones of Cooley LLP, counsel to the Registrant, at (202) 728-7087 or William DuVal of Cooley LLP at (703) 456-8663.
| Very truly yours, | |
| Biohaven Pharmaceutical Holding Company Ltd. | |
| By: | /s/ James Engelhart |
| James Engelhart | |
| Chief Financial Officer | |
| cc: | Darren K. DeStefano, Cooley LLP |
Brian F. Leaf, Cooley LLP