0001104659-18-057222.txt : 20181018 0001104659-18-057222.hdr.sgml : 20181018 20180917155858 ACCESSION NUMBER: 0001104659-18-057222 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180917 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Elanco Animal Health Inc CENTRAL INDEX KEY: 0001739104 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 000000000 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2500 INNOVATION WAY CITY: GREENFIELD STATE: IN ZIP: 46140 BUSINESS PHONE: 877-352-6261 MAIL ADDRESS: STREET 1: 2500 INNOVATION WAY CITY: GREENFIELD STATE: IN ZIP: 46140 CORRESP 1 filename1.htm

 

Elanco Animal Health Incorporated

2500 Innovation Way

Greenfield, Indiana

 

September 17, 2018

 

VIA EDGAR AND EMAIL

 

Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549-3561

Attn: Irene Paik

 

Re:                             Elanco Animal Health Incorporated

Registration Statement on Form S-1 (File No. 333-226536)

 

Ladies and Gentlemen:

 

We refer to the registration statement on Form S-1 (File No. 333-226536) (as amended, the “Registration Statement”), of Elanco Animal Health Incorporated (the “Company”), relating to the registration of the Company’s common stock, no par value.

 

In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby respectfully requests that the effectiveness of the Registration Statement be accelerated so that it may become effective at 4:00 P.M. (Eastern time) on Wednesday, September 19, 2018, or as soon as practicable thereafter.

 

Please call Corey R. Chivers at (212) 310-8893 or Peter Byrne at (212) 310-8892, of Weil, Gotshal & Manges LLP, to confirm the effectiveness of the Registration Statement.

 

 

Very truly yours,

 

 

 

Elanco Animal Health Incorporated

 

 

 

 

By:

/s/ Michael-Bryant Hicks

 

 

Name:

Michael-Bryant Hicks

 

 

Title:

Executive Vice President, General Counsel and Corporate Secretary