<SEC-DOCUMENT>0001193125-19-274910.txt : 20200702
<SEC-HEADER>0001193125-19-274910.hdr.sgml : 20200702
<ACCEPTANCE-DATETIME>20191025171613
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ACCESSION NUMBER:		0001193125-19-274910
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20191025

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Upjohn Inc
		CENTRAL INDEX KEY:			0001792044
		IRS NUMBER:				834364296
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		235 EAST 42ND STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		(212) 733-2323

	MAIL ADDRESS:	
		STREET 1:		235 EAST 42ND STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
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<TYPE>CORRESP
<SEQUENCE>1
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[LETTERHEAD OF WACHTELL, LIPTON, ROSEN&nbsp;&amp; KATZ] </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October&nbsp;25, 2019 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">VIA EDGAR </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington D.C. 20549 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman">Re: Upjohn Inc.
Registration Statements on Form <FONT STYLE="white-space:nowrap">S-4</FONT> and Form 10 </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:10pt; font-family:Times New Roman">We are acting as special outside counsel to Pfizer Inc. and its wholly owned subsidiary, Upjohn Inc. (&#147;Newco&#148;), in connection with a
proposed business combination transaction between Newco and Mylan N.V. The principal transactions to effect the transaction include the following: </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt"><I>Separation</I>. Pfizer will contribute its global, primarily
<FONT STYLE="white-space:nowrap">off-patent</FONT> branded and generic established medicines business to Newco, so that this business is separated from the remainder of Pfizer&#146;s businesses (the &#147;Separation&#148;). </P></TD></TR></TABLE>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt"><I>Distribution</I>. Following the Separation, Pfizer will distribute to its stockholders all of the issued and
outstanding shares of Newco common stock held by Pfizer (the &#147;Distribution&#148;). </P></TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt"><I>Combination</I>. Immediately following the Distribution, Newco and Mylan will engage in a strategic business
combination transaction in which Mylan shareholders will receive shares of Newco common stock (the &#147;Combination&#148;). </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:10pt; font-family:Times New Roman">Newco is filing two registration statements in connection with the transactions: </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">a registration statement on Form 10 to register the shares of Newco common stock under Section&nbsp;12(g) of the
U.S. Securities and Exchange Act of 1934, as amended, in connection with the Distribution; and </P></TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt">a registration statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> to register the shares of Newco
common stock under the U.S. Securities Act of 1933, as amended, in connection with the Combination. </P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:10pt; font-family:Times New Roman">The Form 10
registration statement contains a preliminary information statement to be used in connection with the distribution of Newco common stock to the Pfizer stockholders, and the Form <FONT STYLE="white-space:nowrap">S-4</FONT> registration statement
contains a preliminary proxy statement/prospectus to be used in connection with the Mylan shareholder meeting to approve the Combination. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:10pt; font-family:Times New Roman">If you have any questions regarding the registration statements, please contact David K. Lam at (212)
<FONT STYLE="white-space:nowrap">403-1394</FONT> or dklam@wlrk.com or Gordon S. Moodie at (212) <FONT STYLE="white-space:nowrap">403-1180</FONT> or gsmoodie@wlrk.com. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[signature page follows] </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:55%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Very truly yours, </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:55%; text-indent:-2%; font-size:10pt; font-family:Times New Roman"><U>/s/ David K.
Lam&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </U> </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Doug Lankler (Pfizer Inc.) </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:5%; font-size:10pt; font-family:Times New Roman">Bryan Supran (Pfizer Inc.) </P> <P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">-2- </P>

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