December 3, 2020
VIA EDGAR CORRESPONDENCE
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jason Drory and Joe McCann
| Re: | Acceleration Request for Sawai Pharmaceutical Co., Ltd. |
Registration Statement on Form F-4
File No.: 333-250990
CIK No. 0001816901
Dear Messrs. Drory and McCann:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Sawai Pharmaceutical Co., Ltd. hereby respectfully requests that the effective date of the Registration Statement on Form F-4, File No. 333-250990 (the “Registration Statement”), be accelerated, so that the Registration Statement will become effective at 9 a.m., Eastern time, on December 4, 2020, or as soon thereafter as practicable.
We request that we be notified of such effectiveness by telephone call to Toshiro Mochizuki of Shearman & Sterling LLP at +81-3-5251-0210.
[Signature page follows]
Sincerely, | ||
Sawai Pharmaceutical Co., Ltd. | ||
By: | /s/ Kazuhiko Sueyoshi | |
Name: | Kazuhiko Sueyoshi | |
Title: | Director and Chief Financial Officer | |
cc: Masahisa Ikeda (Shearman & Sterling LLP)
Toshiro Mochizuki (Shearman & Sterling LLP)
[Signature Page to Acceleration Request]
