<SEC-DOCUMENT>0001140361-23-046970.txt : 20231106
<SEC-HEADER>0001140361-23-046970.hdr.sgml : 20231106
<ACCEPTANCE-DATETIME>20231004164648
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-23-046970
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231004

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Roivant Sciences Ltd.
		CENTRAL INDEX KEY:			0001635088
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				981173944
		STATE OF INCORPORATION:			D0
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		CLARENDON HOUSE, 2 CHURCH STREET
		CITY:			HAMILTON HM11
		STATE:			D0
		ZIP:			HM11
		BUSINESS PHONE:		441-295-5950

	MAIL ADDRESS:	
		STREET 1:		CLARENDON HOUSE
		STREET 2:		2 CHURCH STREET
		CITY:			HAMILTON
		STATE:			D0
		ZIP:			HM11
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using Broadridge PROfile 23.9.1.5178
         Copyright 1995 - 2023 Broadridge -->
  </head>
<body style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;" bgcolor="#ffffff">
  <div style="text-align: center; font-weight: bold;">ROIVANT SCIENCES LTD.</div>
  <div style="text-align: center;">7th Floor</div>
  <div style="text-align: center;">50 Broadway</div>
  <div style="text-align: center;">London SW1H 0DB</div>
  <div style="text-align: center;">United Kingdom</div>
  <div><br>
  </div>
  <div style="font-family: 'Times New Roman',Times,serif;">October 4, 2023</div>
  <div><br>
  </div>
  <div style="color: #000000; font-weight: bold;"><u>VIA EDGAR</u></div>
  <div><br>
  </div>
  <div>U.S. Securities and Exchange Commission</div>
  <div>Division of Corporation Finance</div>
  <div>Office of Life Sciences</div>
  <div>100 F Street, N.E. Washington, D.C. 20549</div>
  <div>Attn:&#160;&#160;&#160;&#160;&#160; Lauren S. Hamill</div>
  <div><br>
  </div>
  <div>
    <table id="z118687f5e54a4189b749c42d8baab3b0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; color: #000000; width: 50%;" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 7%;">
            <div style="text-align: right;">Re:</div>
          </td>
          <td colspan="1" style="width: auto;">&#160;</td>
          <td style="width: auto;">
            <div>Roivant Sciences Ltd.&#160; <br>
            </div>
          </td>
        </tr>
        <tr>
          <td style="width: 7%;">
            <div>&#160;</div>
          </td>
          <td colspan="1" style="width: auto;">&#160;</td>
          <td style="width: auto;">
            <div>Registration Statement on Form S-3&#160; <br>
            </div>
          </td>
        </tr>
        <tr>
          <td style="width: 7%;">
            <div>&#160;</div>
          </td>
          <td colspan="1" style="width: auto;">&#160;</td>
          <td style="width: auto;">
            <div>File No. 333-274804&#160; <br>
            </div>
          </td>
        </tr>

    </table>
  </div>
  <div><br>
  </div>
  <div style="text-indent: 72pt;">
    <div style="margin-left: 9pt"> </div>
  </div>
  <div style="text-indent: 72pt;"><font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;">&#160;&#160;&#160; </font><br>
  </div>
  <div style="text-indent: 72pt;"><font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;">&#160;&#160;&#160; </font><br>
  </div>
  <div> Ladies and Gentlemen:</div>
  <div>&#160;</div>
  <div style="text-align: justify;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, Roivant Sciences Ltd., a Bermuda exempted limited company (the &#8220;Registrant&#8221;), hereby requests acceleration of effectiveness of its registration statement
    on Form S-3 (File No. 333-274804), as amended, to 4:00 p.m. Eastern Time on October 6, 2023, or as soon as practicable thereafter.</div>
  <div>&#160;</div>
  <div style="text-align: justify;">The Registrant hereby authorizes Derek J. Dostal and Stephen A. Byeff of Davis Polk &amp; Wardwell LLP to orally modify or withdraw this request for acceleration.</div>
  <div>&#160;</div>
  <div style="text-align: justify;">Please contact Derek J. Dostal of Davis Polk &amp; Wardwell LLP at (212) 450-4322 or derek.dostal@davispolk.com or Stephen A. Byeff&#160; of Davis Polk &amp; Wardwell LLP at (212) 450-4715 or stephen.byeff@davispolk.com with
    any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.</div>
  <div>&#160;</div>
  <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z8dfdf8bcee0b4d83a7a0448ad0c72774" border="0" cellpadding="0" cellspacing="0">

      <tr>
        <td style="width: 55%; vertical-align: top;">
          <div>&#160;</div>
        </td>
        <td rowspan="1" colspan="2" style="width: 5%; vertical-align: top;">
          <div>Very truly yours,</div>
          <div>&#160;</div>
          <div>ROIVANT SCIENCES LTD.</div>
        </td>
      </tr>
      <tr>
        <td style="width: 55%; vertical-align: top;">
          <div>&#160;</div>
        </td>
        <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 40%; vertical-align: top;">
          <div>&#160;</div>
        </td>
      </tr>
      <tr>
        <td style="width: 55%; vertical-align: top; padding-bottom: 2px;">
          <div style="text-align: right;"><br>
          </div>
        </td>
        <td colspan="1" style="width: 5%; vertical-align: top; padding-bottom: 2px;">By: </td>
        <td style="width: 40%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
          <div>/s/ Matt Maisak</div>
        </td>
      </tr>
      <tr>
        <td style="width: 55%; vertical-align: top;">
          <div>&#160;</div>
        </td>
        <td rowspan="1" colspan="2" style="width: 5%; vertical-align: top;">
          <div> <br>
          </div>
          <div>Matt Maisak</div>
          <div>Authorized Signatory</div>
        </td>
      </tr>

  </table>
  <div>
    <hr style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade"> </div>
  <div><br>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
