June 10, 2019

Michael McDonnell
Executive Vice President and Chief Financial Officer
IQVIA Holdings Inc.
83 Wooster Heights Road
Danbury, Connecticut 06810

       Re: IQVIA Holdings Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2018
           Filed February 19, 2019
           Form 8-K
           Filed February 14, 2019
           File No. 001-35907

Dear Mr. McDonnell:

      We have reviewed your filings and have the following comment. In our
comment, we
may ask you to provide us with information so we may better understand your
disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to the comment, we may have additional
comments.

Form 8-K filed on February 14, 2019

Exhibit 99.1, page 1

1.    We note your presentation of adjusted net income includes an adjustment
for purchase
      accounting amortization. Please tell us how you determined that this
adjustment does not
      substitute individually tailored recognition and measurement methods for
those of GAAP.
      Refer to question 100.04 of the Division's Non-GAAP Financial Measures
Compliance
      and Disclosure Interpretations.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.
 Michael McDonnell
IQVIA Holdings Inc.
June 10, 2019
Page 2

       You may contact Steve Lo at 202-551-3394 or Joel Parker at 202-551-3651
with
any questions.



                                                        Sincerely,
FirstName LastNameMichael McDonnell
                                                        Division of Corporation
Finance
Comapany NameIQVIA Holdings Inc.
                                                        Office of Beverages,
Apparel and
June 10, 2019 Page 2                                    Mining
FirstName LastName