September 11, 2024

Christopher Fenimore
Chief Financial Officer
Regeneron Pharmaceuticals, Inc.
777 Old Saw Mill River Road
Tarrytown, New York 10591-6707

       Re: Regeneron Pharmaceuticals, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2023
           Filed February 5, 2024
           File No. 000-19034
Dear Christopher Fenimore:

       We have completed our review of your filing. We remind you that the
company and its
management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding
any review, comments, action or absence of action by the staff.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Life
Sciences