^{MARTIN LIPTON}

^{HERBERT M. WACHTELL}

^{BERNARD W. NUSSBAUM}

^{LAWRENCE B. PEDOWITZ}

^{PAUL VIZCARRONDO, JR.}

^{PETER C. HEIN}

^{HAROLD S. NOVIKOFF}

^{MEYER G. KOPLOW}

^{THEODORE N. MIRVIS}

^{EDWARD D. HERLIHY}

^{DANIEL A. NEFF}

^{ERIC M. ROTH}

^{ANDREW R. BROWNSTEIN}

^{MICHAEL H. BYOWITZ}

^{PAUL K. ROWE}

^{MARC WOLINSKY}

^{DAVID GRUENSTEIN}

^{STEPHEN G. GELLMAN}

^{STEVEN A. ROSENBLUM}

^{STEPHANIE J. SELIGMAN}

^{JOHN F. SAVARESE}

^{SCOTT K. CHARLES}

^{DAVID S. NEILL}

^{JODI J. SCHWARTZ}

^{ADAM O. EMMERICH}

^{GEORGE T. CONWAY III}

^{RALPH M. LEVENE}

^{RICHARD G. MASON}

^{MICHAEL J. SEGAL}

^{DAVID M. SILK}

^{ROBIN PANOVKA}

^{DAVID A. KATZ}

^{ILENE KNABLE GOTTS}

^{DAVID M. MURPHY}

^{JEFFREY M. WINTNER}

^{TREVOR S. NORWITZ}

^{BEN M. GERMANA}

^{ANDREW J. NUSSBAUM}

^{RACHELLE SILVERBERG}

^{STEVEN A. COHEN}

51 WEST 52ND STREET

NEW YORK, N.Y. 10019-6150

TELEPHONE: (212) 403 - 1000

FACSIMILE: (212) 403 - 2000

^{GEORGE A. KATZ (1965-1989)}

^{JAMES H. FOGELSON (1967-1991)}

^{OF COUNSEL}

^{DEBORAH L. PAUL}

^{DAVID C. KARP}

^{RICHARD K. KIM}

^{JOSHUA R. CAMMAKER}

^{MARK GORDON}

^{JOSEPH D. LARSON}

^{LAWRENCE S. MAKOW}

^{JEANNEMARIE O’BRIEN}

^{WAYNE M. CARLIN}

^{STEPHEN R. DiPRIMA}

^{NICHOLAS G. DEMMO}

^{IGOR KIRMAN}

^{JONATHAN M. MOSES}

^{T. EIKO STANGE}

^{DAVID A. SCHWARTZ}

^{JOHN F. LYNCH}

^{WILLIAM SAVITT}

^{ERIC M. ROSOF}

^{MARTIN J.E. ARMS}

^{GREGORY E. OSTLING}

^{DAVID B. ANDERS}

^{ADAM J. SHAPIRO}

^{NELSON O. FITTS}

^{JEREMY L. GOLDSTEIN}

^{JOSHUA M. HOLMES}

^{DAVID E. SHAPIRO}

^{DAMIAN G. DIDDEN}

^{ANTE VUCIC}

^{IAN BOCZKO}

^{MATTHEW M. GUEST}

^{DAVID E. KAHAN}

^{DAVID K. LAM}

^{BENJAMIN M. ROTH}

^{JOSHUA A. FELTMAN}

^{ELAINE P. GOLIN}

^{EMIL A. KLEINHAUS}

^{KARESSA L. CAIN}

^{RONALD C.CHEN}

^{GORDON S. MOODIE}

^{DONGJU SONG}

^{BRADLEY R. WILSON}

^{WILLIAM T. ALLEN}

^{PETER C. CANELLOS}

^{DAVID M. EINHORN}

^{KENNETH B. FORREST}

^{THEODORE GEWERTZ}

^{MAURA R. GROSSMAN}

^{RICHARD D. KATCHER}

^{THEODORE A. LEVINE}

^{DOUGLAS K. MAYER}

^{ROBERT B. MAZUR}

^{PHILIP MINDLIN}

^{ROBERT M. MORGENTHAU}

^{ERIC S. ROBINSON}

^{PATRICIA A. ROBINSON*}

^{LEONARD M. ROSEN}

^{MICHAEL W. SCHWARTZ}

^{ELLIOTT V. STEIN}

^{WARREN R. STERN}

^{PATRICIA A. VLAHAKIS}

^{J. BRYAN WHITWORTH}

^{AMY R. WOLF}

^{* ADMITTED IN THE DISTRICT OF COLUMBIA}

^COUNSEL

^{DAVID M. ADLERSTEIN}

^{MICHELE J. ALEXANDER}

^{AMANDA K. ALLEXON**}

^{LOUIS J. BARASH}

^{DIANNA CHEN}

^{ANDREW J.H. CHEUNG}

^{PAMELA EHRENKRANZ}

^{KATHRYN GETTLES-ATWA}

^{PAULA N. GORDON}

^{NANCY B. GREENBAUM}

^{MARK A. KOENIG}

^{J. AUSTIN LYONS}

^{SABASTIAN V. NILES}

^{AMANDA N. PERSAUD}

^{JEFFREY A. WATIKER}

Mallinckrodt plc

Registration Statement on Form 10-12B

File No. 001-35803

should the Commission or the Staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Jack Kapples

Vice President and Corporate Secretary

Covidien plc

Miriam Singer

Vice President and Corporate Secretary, Pharmaceutical Products

Covidien plc