ROIVANT SCIENCES LTD.
Suite 1, 3rd Floor
11-12 St. James’s Square
London SW1Y 4LB
United Kingdom
August 6, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E. Washington, D.C. 20549
| Attn: | Dillon Hagius |
| Suzanne Hayes |
| Ibolya Ignat |
| Mary Mast |
| Re: | Roivant Sciences Ltd. |
| Registration Statement on Form S-4 |
| File No. 333-256165 |
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-4 (File No. 333-256165), as amended, to 5:00 p.m. Eastern Time on August 10, 2021, or as soon as practicable thereafter.
The Registrant hereby authorizes Derek J. Dostal 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 with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.
| Very truly yours, |
| /s/ Matthew Gline |
| Chief Executive Officer Roivant Sciences Ltd. |