Elanco Animal Health Incorporated
2500 Innovation Way
Greenfield, Indiana
June 12, 2019
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Ada D. Sarmento
Re: Elanco Animal Health Incorporated
Registration Statement on Form S-4 (No. 333-231811)
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations of the Securities Act of 1933, as amended, the undersigned registrant, Elanco Animal Health Incorporated, hereby respectfully requests that the effectiveness of the above-referenced registration statement be accelerated to June 14, 2019, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable.
Please contact Taavi Annus of Bryan Cave Leighton Paisner LLP at (314) 259-2037 or by email at taavi.annus@bclplaw.com to confirm the effectiveness of the above-referenced registration statement or if you have any questions or comments. Thank you for your continued assistance.
| Very truly yours, | |
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| Elanco Animal Health Incorporated | |
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| By: | /s/ Michael-Bryant Hicks |
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| Michael-Bryant Hicks |
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| Executive Vice President, General Counsel and Corporate Secretary |
