ROIVANT SCIENCES LTD.

7th Floor

50 Broadway

London SW1H 0DB

United Kingdom

October 4, 2023

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E. Washington, D.C. 20549

Attn:      Lauren S. Hamill

Re:		Roivant Sciences Ltd.
		Registration Statement on Form S-3
		File No. 333-274804

   

   

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Roivant Sciences Ltd., a Bermuda exempted limited company (the “Registrant”), 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.

 

The Registrant hereby authorizes Derek J. Dostal and Stephen A. Byeff of Davis Polk & Wardwell LLP to orally modify or withdraw this request for acceleration.

 

Please contact Derek J. Dostal of Davis Polk & Wardwell LLP at (212) 450-4322 or derek.dostal@davispolk.com or Stephen A. Byeff  of Davis Polk & 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.

 

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