Eli Lilly and Company
		Lilly Corporate Center
		Indianapolis, Indiana 46285
		U.S.A.
www.lilly.com
Date: October 26, 2009

VIA EDGAR

Ms. Dana Hartz
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 October 14, 2009, we will provide you with our response by November 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

Answers That Matterr.