June 26, 2012
VIA EDGAR
Ms. Dana Hartz
Staff Accountant
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Eli Lilly and Company |
| File Number 001-06351 |
Dear Ms. Hartz:
Pursuant to our conversation on June 19, 2012, we will provide you with our response to your letter dated June 14, 2012 no later than July 12, 2012.
If that is not acceptable timing, please let me know as soon as possible so I can adjust the timing.
I can be reached at 317-276-2024.
Sincerely,
| ELI LILLY AND COMPANY |
| /s/ Arnold C. Hanish |
| Arnold C. Hanish |
Vice President, Finance and Chief Accounting Officer |
