United States securities and exchange commission logo September 17, 2021 Brian Roman, Esq. Global General Counsel Viatris Inc 1000 Mylan Boulevard Canonsburg, Pennsylvania 15317 Re: Viatris Inc Registration Statement on Form S-4 Filed September 10, 2021 Filed No. No. 333-259463 Dear Mr. Roman: 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 Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Matthew G. Jones, Esq.