<SEC-DOCUMENT>0001193125-17-345470-index.html : 20180110
<SEC-HEADER>0001193125-17-345470.hdr.sgml : 20180110
<ACCEPTANCE-DATETIME>20171116160656
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-17-345470
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20171116

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Mallinckrodt plc
		CENTRAL INDEX KEY:			0001567892
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				981088325
		FISCAL YEAR END:			1229

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 LOTUS PARK, THE CAUSEWAY
		STREET 2:		STAINES-UPON-THAMES
		CITY:			SURREY
		STATE:			X0
		ZIP:			TW18 3AG
		BUSINESS PHONE:		44-017-8463-6700

	MAIL ADDRESS:	
		STREET 1:		3 LOTUS PARK, THE CAUSEWAY
		STREET 2:		STAINES-UPON-THAMES
		CITY:			SURREY
		STATE:			X0
		ZIP:			TW18 3AG
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g496593g1116125430972.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g496593g1116125430972.jpg

</DOCUMENT>
</SEC-DOCUMENT>