| Sophia Hudson, P.C. To Call Writer Directly: +1 212 446 4750 sophia.hudson@kirkland.com |
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Facsimile: +1 212 446 4900 |
October 28, 2021
| VIA EDGAR
Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, NE Washington, D.C. 20549 Attention: Tracey Houser, Brian Cascio, Dillon Hagius, Suzanne Hayes |
| Re: | Evotec SE |
| Amendment No. 2 to Registration Statement on Form F-1 |
| Filed October 26, 2021 |
| File No. 333-260143 |
Dear Ms. Houser, Mr. Cascio, Mr. Hagius, and Ms. Hayes:
On behalf of our client, Evotec, SE (the “Company”), we set forth below the Company’s responses to the letter, dated October 26, 2021, containing the comment of the staff of the Division of Corporate Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect to the above referenced Amendment No. 2 to the Registration Statement on Form F-1 filed by the Company on October 26, 2021 (the “Registration Statement”).
In order to facilitate your review of our response, we have restated the Staff’s comment in this letter and have set forth the Company’s response to the Staff’s comments immediately below. In addition, the Company has revised the Registration Statement in response to the Staff’s comment and is submitting an amendment to the Registration Statement (the “Amendment”) concurrently with this letter, which reflects these revisions and clarifies certain other information. Page numbers in the text of the Company’s response correspond to page numbers in the Amendment. Unless otherwise indicated, capitalized terms used herein have the meanings assigned to them in the Amendment.
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