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                     April 17, 2024

       Eli Kalif
       Executive Vice President, Chief Financial Officer
       TEVA PHARMACEUTICAL INDUSTRIES LTD
       124 Dvora HaNevi'a St.
       Tel Aviv, Israel 6944020

                                                        Re: TEVA PHARMACEUTICAL 
INDUSTRIES LTD
                                                            Form 10-K for the 
Fiscal Year Ended December 31, 2023
                                                            Filed February 12, 
2024
                                                            File No. 001-16174

       Dear Eli Kalif:

              We have completed our review of your filing. We remind you that 
the company and its
       management are responsible for the accuracy and adequacy of their 
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.



                                                                                
                     Sincerely,

                                                                                
                     Division of Corporation Finance
                                                                                
                     Office of Life Sciences