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                               May 19, 2023

       Russell Leaf
       Partner
       Willkie Farr & Gallgher LLP
       787 Seventh Avenue
       NY, NY 10019-6099

                                                        Re: Alkermes plc.
                                                            PREC14A filed May
15, 2023
                                                            Filed by Sarissa
Capital Management L.P. et al.
                                                            File No. 1-35299

       Dear Russell Leaf:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

               Please respond to these comments by providing the requested
information or advise us as
       soon as possible when you will respond. If you do not believe our
comments apply to your facts
       and circumstances, please tell us why in your response.

               After reviewing your response to these comments, we may have
additional comments.
       All defined terms have the same meaning as in your proxy statement.

       PREC14A filed May 15, 2023

       Proposal 1 - Election of Directors, page 7

   1.                                                   Revise to state how you
will treat votes received for the Company's nominees on your
                                                        proxy card if you
abandon this solicitation or do not solicit the holders of at least 67% of
                                                        the voting power of
shares entitled to vote on the election. See Item 21(c) of Schedule
                                                        14A.
   2.                                                   Refer to the following
statement on page 7 of the proxy statement: "We believe the best
                                                        opportunity for the
Sarissa Nominees to be elected will arise if Shareholders vote "FOR"
                                                        each of the Sarissa
Nominees and the Unopposed Company Nominees on the BLUE
                                                        universal proxy card."
Please revise to explain why, given that Shareholders may vote for
                                                        any nominee on either
party's proxy card.
 Russell Leaf
FirstName
Willkie FarrLastNameRussell
             & Gallgher LLP Leaf
Comapany
May         NameWillkie Farr & Gallgher LLP
     19, 2023
May 19,
Page 2 2023 Page 2
FirstName LastName



Vote Required for Approval, page 12

3.       Rule 14a-4(b)(i) requires you to include a "WITHHOLD" option where the
voting
         standard for election of directors is a plurality and where an
"AGAINST" vote has no
         legal effect. Here, you have included an "AGAINST" voting option
despite the fact that
         your disclosure indicates it will have no legal effect. We note that
Irish law requires such
         an option but U.S. rules prohibit it. See Rule 14a-4(b). Please revise
or advise.
4.       See our last comment above. Rule 14a-4(b)(i) requires you to include a
"WITHHOLD"
         option in an election contest with a plurality voting option. You have
included an
         "ABSTAIN" option on the proxy card instead. Please revise or advise.
General

5.       State in the proxy statement that the Sarissa Participants intend to
solicit the holders of at
         least 67% of the voting power of the shares entitled to vote on the
director election. See
         Rule 14a-19(a)(3).
6.       For each of the Proposals other than Proposal 1 for the election of
directors, revise to
         explain the reasons for the Sarissa Participants' voting
recommendation.
7.       We note the following statement in multiple sections of the proxy
statement addressing
         various Proposals to be voted on: "IF YOU RETURN A PROPERLY EXECUTED
         BLUE UNIVERSAL PROXY CARD AND NO MARKING IS MADE, YOU WILL BE
         DEEMED TO HAVE GIVEN A DIRECTION TO VOTE ALL OF THE SHARES
         REPRESENTED BY YOUR BLUE UNIVERSAL PROXY CARD [FOR/AGAINST
         EACH PROPOSAL]." Revise to clarify whether you are describing an
entirely unmarked
         but signed proxy card, or one that is signed and marked as to other
matters but not marked
         as to the particular Proposal addressed.
8.       We note that your proxy card provides for the ability to vote by
telephone and numerous
         places in the proxy statement discuss telephonic voting. It is our
understanding that certain
         voting platforms do not permit telephonic voting for contests
involving a universal proxy
         card. Please revise or advise.
 Russell Leaf
Willkie Farr & Gallgher LLP
May 19, 2023
Page 3

        We remind you that the filing persons are responsible for the accuracy
and adequacy of
their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

         Please direct any questions to Christina Chalk at (202) 551-3263.



FirstName LastNameRussell Leaf                               Sincerely,
Comapany NameWillkie Farr & Gallgher LLP
                                                             Division of
Corporation Finance
May 19, 2023 Page 3                                          Office of Mergers
& Acquisitions
FirstName LastName