February 2, 2015
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Attn: | Jeffrey P. Riedler |
Scot Foley
John Krug
| Re: | Nexvet Biopharma public limited company |
Registration Statement on Form S-1
File No. 333-201309
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, we wish to advise you that the underwriters have distributed approximately 1,045 copies of the Preliminary Prospectus dated January 26, 2015 through the date hereof, to underwriters, dealers, institutions and others.
We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:15 p.m. Eastern Time, on Wednesday, February 4, 2015 or as soon thereafter as practicable.
[signature page follows]
Very truly yours,
MERRILL LYNCH, PIERCE, FENNER & SMITH
INCORPORATED
COWEN AND COMPANY, LLC
As representatives of the several Underwriters
| By: | MERRILL LYNCH, PIERCE, FENNER & SMITH | |
| INCORPORATED | ||
| By: | /s/ Richard A. Diaz | |
| Name: Richard A. Diaz | ||
| Title: Authorized Signatory | ||
| By: | COWEN AND COMPANY, LLC | |
| By: | /s/ Jason Fenton | |
| Name: Jason Fenton | ||
| Title: Managing Director | ||
[SIGNATURE PAGE TO ACCELERATION REQUEST OF THE UNDERWRITERS]