Eli Lilly and Company
Lilly Corporate Center
Indianapolis, Indiana 46285
U.S.A.
Lilly Corporate Center
Indianapolis, Indiana 46285
U.S.A.
www.lilly.com
Date:
August 26, 2009
Ms. Dana Hartz
Staff Accountant
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Staff 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 File Number 001-06351 |
Dear Ms. Hartz:
Confirming our conversation on August 24, 2009, we are in receipt of your letter dated August 20,
2009. We will provide you with our response by September 18, 2009 due to competing priorities.
If that is not acceptable timing, please let me know as soon as possible so I can adjust the
timing.
I can be reached at 317-276-2024.
| Sincerely, ELI LILLY AND COMPANY |
||||
| s/Arnold C. Hanish | ||||
| Vice President and | ||||
| Chief Accounting Officer | ||||