Elanco Animal Health Incorporated
2500 Innovation Way
Greenfield, Indiana
VIA EDGAR
February 28, 2019
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, DC 20549-3628
Attn: Jeffrey Gabor
Re: Request for Acceleration of Effectiveness
Elanco Animal Health Incorporated
Registration Statement on Form S-4 (File No. 333-229577)
Dear Mr. Gabor:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Elanco Animal Health Incorporated (the “Registrant”) hereby respectfully requests that the effectiveness of the Registration Statement on Form S-4 (File No. 333-229577) filed by the Registrant on February 8, 2019, as amended by Amendment No. 1 filed on February 22, 2019 (the “Registration Statement”), be accelerated by the U.S. Securities and Exchange Commission so that it may become effective at 4:00 p.m., Eastern time, on March 4, 2019, or as soon as practicable thereafter.
Please contact Raymond O. Gietz via phone at 212-310-8702 or via email at raymond.gietz@weil.com to confirm the effectiveness of the Registration Statement.
Sincerely,
Elanco Animal Health Incorporated
By: | /s/ Michael-Bryant Hicks |
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Name: | Michael-Bryant Hicks |
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Title: | General Counsel |
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cc: Raymond O. Gietz
Weil, Gotshal & Manges LLP
(via email)