View:
www.lilly.com 
Eli Lilly and Company
Lilly Corporate Center
Indianapolis, Indiana 46285
U.S.A.
VIA EDGAR
May 10, 2016
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Eli Lilly and Company
Form 10-K for the Fiscal Year Ended December 31, 2015
Filed February 19, 2016
File Number 001-06351
Dear Mr. Rosenberg:
Pursuant to our conversation with Jim Rosenberg, Senior Assistant Chief Accountant, on May 10, 2016, we request a six business day extension for our response to your letter dated April 28, 2016. As a result, we will provide you with our response no later than May 20, 2016. If that is not acceptable timing, please let me know as soon as possible.
I can be reached at 317-651-2310.
Sincerely,
ELI LILLY AND COMPANY
Donald A. Zakrowski
Vice President, Finance and
Chief Accounting Officer