United States securities and exchange commission logo
February 23, 2022
Matt Maisak
Chief Operating Officer, Roivant Platforms
Roivant Sciences Ltd.
Suite 1, 3rd Floor
11-12 St. James s Square
London SW1Y 4LB
United Kingdom
Re: Roivant Sciences
Ltd.
Registration
Statement on Form S-1
Filed February 17,
2022
File No. 333-262798
Dear Dr. Maisak:
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.
Please contact Daniel
Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Stephen Byeff, Esq.