United States securities and exchange commission logo

                             July 27, 2022

       Sanjeev Narula
       Chief Financial Officer
       Viatris Inc
       1000 Mylan Boulevard
       Canonsburg, PA 15317

                                                        Re: Viatris Inc
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Filed February 28,
                                                            Form 10-Q for the
Quarterly Period ended March 31, 2022
                                                            Filed May 9, 2022
                                                            File No. 001-39695

       Dear Mr. Narula:

               We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comment. In our comment, we may ask
you to provide us
       with information so we may better understand your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this comment, we may have additional comments.

       Form 10-Q for the quarterly period ended March 31, 2022

       Item 2. Management's Discussion and Analysis of Financial Condition and
Results of Operations
       Results of Operations
       Total Revenues, page 48

   1.                                                   You disclose that the
decrease in total revenues and net sales was primarily driven by a
                                                        decrease of
approximately $169.7 million in net sales from existing products as a result of
                                                        lower pricing and
volumes. Please provide us with proposed disclosure to be included in
                                                        future periodic reports
that quantifies the impact of price and volume separately.
                                                        Alternatively, we note
in your first quarter 2022 earnings presentation that you quantify
                                                        the decrease in net
sales due to competition on key US products and other base business
                                                        erosion separately.
Please refer to Item 303(a)(3)(iii) of Regulation S-K.
 Sanjeev Narula
Viatris Inc
July 27, 2022
Page 2

       In closing, 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.

       You may contact Vanessa Robertson at 202-551-3649 or Kevin Vaughn at
with any questions.

FirstName LastNameSanjeev Narula                          Sincerely,
Comapany NameViatris Inc
                                                          Division of
Corporation Finance
July 27, 2022 Page 2                                      Office of Life
FirstName LastName