May 5, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Mr. Chris Edwards
| Re: | Organon & Co. |
Registration Statement on Form 10-12B
File No. 001-40235 (the “Registration Statement”)
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Organon & Co., a Delaware corporation, hereby respectfully requests that acceleration of the effectiveness of the above-referenced Registration Statement be granted, so as to permit it to become effective at 9:00 a.m., New York City time, on May 7, 2021, or as soon thereafter as practicable. Please call Eric Scarazzo at (212) 351-2389 to provide notice of the effectiveness of the Registration Statement.
| Very truly yours, | ||
| Organon & Co. | ||
| By: | /s/ Jennifer Zachary | |
| Name: | Jennifer Zachary | |
| Title: | Vice President | |
