EVOTEC SE
Essener Bogen 7
22419 Hamburg
Germany
November 1, 2021
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tracey Houser,
Brian Cascio,
Dillon Hagius,
Suzanne Hayes
| Re: | Evotec SE |
Registration Statement on Form F-1
File No. 333-260143
Dear Ms. Houser, Mr. Cascio, Mr. Hagius and Ms. Hayes:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 2:00 p.m. Eastern Standard Time on November 3, 2021 or as soon thereafter as is practicable. By separate letter, the underwriters of the issuance of the securities being registered join in this request for acceleration.
Please do not hesitate to contact Sophia Hudson of Kirkland & Ellis LLP at (212) 446-4750 with any questions or comments with respect to this letter.
| Sincerely, |
| EVOTEC SE |
| /s/ Dr. Werner Lanthaler |
| Dr. Werner Lanthaler |
| Chief Executive Officer |
Via EDGAR
cc: Sophia Hudson, Kirkland & Ellis LLP