# EDGAR Filing Document

**Accession Number:** 0001898416
**File Stem:** 0001898416-25-000006
**Filing Date:** 2025-7
**Character Count:** 2887
**Document Hash:** 67b1d2c7f8749f5b544862cd6820c1cc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001898416-25-000006.hdr.sgml**: 20250922

**ACCESSION NUMBER**: 0001898416-25-000006

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250731

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Alvotech
- **CENTRAL INDEX KEY:** 0001898416
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 981629342
- **STATE OF INCORPORATION:** N4
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 9, RUE DE BITBOURG
- **CITY:** LUXEMBOURG
- **STATE:** N4
- **ZIP:** L-1273
- **BUSINESS PHONE:** 354 422-4500

**MAIL ADDRESS:**
- **STREET 1:** 9, RUE DE BITBOURG
- **CITY:** LUXEMBOURG
- **STATE:** N4
- **ZIP:** L-1273

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Alvotech Lux Holdings S.A.S.
- **DATE OF NAME CHANGE:** 20211209

```

July 31, 2025

Via EDGAR

Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549-3628

Attention:      Tara Harkins
                Lynn Dicker

Re:     Alvotech
        Form 20-F for Fiscal Year Ended December 31, 2024
        File No. 001-41421

Ladies and Gentlemen:
This letter provides the response to the comment provided by the staff (the
Staff) of the Securities and Exchange Commission in its comment letter dated
July 21, 2025 (the Comment Letter) with respect to Form 20-F for Fiscal Year
Ended December 31, 2024, filed on March 27, 2025, of Alvotech (the Company).
The Staffs comment is repeated in bold and italics and is followed by the
Companys response.

Form 20-F for Fiscal Year Ended December 31, 2024
Note 2.6 Revenue recognition, page F-14
We note your disclosure on pages 74-79 of your commercial partnerships that
include licensing and other components. Please revise the notes to your
financial statements in future filings to disclose the material terms of each of
these arrangements, including your obligations under the agreements in
accordance with IFRS 15.

Response: The Company acknowledges the Staffs comment and will revise the notes
to its financial statements in future filings to disclose the material terms of
each of its material commercial partnership agreements, including the Companys
obligations under these agreements, in accordance with IFRS 15.

*     *     *     *

        Please do not hesitate to contact me at +354 825 8464 or via e-mail at
lindaj@alvotech.com if you have any questions.

Very truly yours,

_/s/__Linda Jonsdottir_____________

Linda Jonsdottir
Chief Financial Officer

cc:     Robert Wessman, Alvotech
Tanya Zharov, Alvotech
Divakar Gupta, Cooley LLP
Katie Kazem, Cooley LLP

```

### Attached PDF Documents

**Attachment 1:** `filename2`

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