Royalty Pharma plc
110 East 59th Street
New York, New York 10022
July 1, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
| Re: | Royalty Pharma plc |
Registration Statement on Form S-4
File No. 333-257188
Acceleration Request
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Royalty Pharma plc (the “Company”), along with co-registrant, Royalty Pharma Holdings Ltd., hereby respectfully request that the effective date of the above referenced Registration Statement on Form S-4, filed by the Company on June 17, 2021 and amended on July 1, 2021, be accelerated to 9:00 a.m. (EDT) on July 7, 2021, or as soon thereafter as practicable.
Please call Richard D. Truesdell, Jr. of Davis Polk & Wardwell LLP at (212) 450-4674 with any questions.
| Very truly yours, | ||
| ROYALTY PHARMA PLC | ||
| By: | /s/ Pablo Legorreta | |
| Name: | Pablo Legorreta | |
| Title: | Chief Executive Officer | |
| cc: | Richard D. Truesdell, Jr. |
Davis Polk & Wardwell LLP
