<SEC-DOCUMENT>0001639691-17-000065-index.html : 20170808
<SEC-HEADER>0001639691-17-000065.hdr.sgml : 20170808
<ACCEPTANCE-DATETIME>20170629104321
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001639691-17-000065
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20170629

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LivaNova PLC
		CENTRAL INDEX KEY:			0001639691
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
		IRS NUMBER:				981268150
		STATE OF INCORPORATION:			X0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		20 EASTBOURNE TERRACE
		CITY:			LONDON
		STATE:			X0
		ZIP:			W2 6LG
		BUSINESS PHONE:		4402033250662

	MAIL ADDRESS:	
		STREET 1:		20 EASTBOURNE TERRACE
		CITY:			LONDON
		STATE:			X0
		ZIP:			W2 6LG

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Sand Holdco Plc
		DATE OF NAME CHANGE:	20150420

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Sand Holdco Ltd
		DATE OF NAME CHANGE:	20150415
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>livanovaform8k2017ann_image1.jpg
<TEXT>
Document 2 - file: livanovaform8k2017ann_image1.jpg

</DOCUMENT>
</SEC-DOCUMENT>