NOTIFICATION OF THE REMOVAL FROM LISTING AND REGISTRATION OF THE STATED SECURITIES The New York Stock Exchange hereby notifies the SEC of its intention to remove the entire class of the stated securities from listing and registration on the Exchange at the opening of business on August 4, 2008, pursuant to the provisions of Rule 12d2-2 (a). [ X ] 17 CFR 240.12d2-2(a)(3) That on July 22, 2008 the instruments representing the securities comprising the entire class of this security came to evidence, by operation of law or otherwise, other securities in substitution therefore and represent no other right except, if such be the fact, the right to receive an immediate cash payment. The merger between Bentley Pharmaceuticals, Inc. and Teva Pharmaceutical Industries Ltd. (an Israeli Corporation, and Beryllium Merger Corporation, a wholly owned, newly formed subsidiary of Teva) became effective on July 22, 2008. Each share of Common Stock of Bentley Pharmaceuticals, Inc. was converted into approximately $14.82 in cash per share. The Exchange also notifies the Securities and Exchange Commission that as a result of the above indicated conditions this security was suspended from trading on July 23, 2008.