United States securities and exchange commission logo August 24, 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, 2022 Form 10-Q for the Quarterly Period ended March 31, 2022 Filed May 9, 2022 File No. 001-39695 Dear Mr. Narula: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences