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                     July 15, 2020

       Eli Kalif
       Chief Financial Officer
       Teva Pharmaceutical Industries Limited
       5 Basel Street
       Petach Tikva, ISRAEL, 4951033

                                                        Re: Teva Pharmaceutical
Industries Limited
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2019
                                                            Filed February 21,
2020
                                                            File No. 001-16174

       Dear Mr. Kalif:

              We have completed our review of your filing. 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.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Life Sciences