Exhibit

Exhibit 21 — List of Subsidiaries & Affiliates

The following are subsidiaries and affiliated corporations of the company at December 31, 2017.

Certain subsidiaries have been omitted as they are not significant in the aggregate.



		State or Jurisdiction of Incorporation or Organization

1096401 B.C. Unlimited Liability Company		Canada
Agri Stats Brasil Servicos Informacoes Gerenciais Ltda.		Brazil
Agri Stats, Inc.		Indiana
Alnara Pharmaceuticals, Inc.		Massachusetts
Andean Technical Operations Center		Peru
Avian Holding Group, Inc.		New York
Avid Radiopharmaceuticals, Inc.		Pennsylvania
ChemGen Corporation		Massachusetts
CoLucid Pharmaceuticals, Inc.		Delaware
del Sol Financial Services, Inc.		British Virgin Islands
Dista Ilac Ticaret Ltd. Sti.		Turkey
Dista, S.A.		Spain
Dista-Produtos Quimicos & Farmaceuticos, LDA		Portugal
Elanco (Shanghai) Animal Health Co., Ltd.		China
Elanco (Taiwan) Animal Health Co. Ltd.		Taiwan
Elanco Animal Health Indonesia		Indonesia
Elanco Animal Health Ireland Limited		Ireland
Elanco Animal Health, Korea, Ltd.		Korea
Elanco Animal Health UK Limited		United Kingdom
Elanco Animal Vaccines Limited		United Kingdom
Elanco Australasia Pty. Ltd.		Australia
Elanco Bangladesh Limited		Bangladesh
Elanco Canada Limited		Canada
Elanco Centre de Recherche Sante Animale SA		Switzerland
Elanco Deutschland GmbH		Germany
Elanco France S.A.S.		France
Elanco India Private Limited		India
Elanco Italia S.p.A.		Italy
Elanco Japan KK		Japan
Elanco Netherlands Holding B.V.		Netherlands
Elanco Rus Ltd.		Russia
Elanco Salud Animal SA de CV		Mexico
Elanco Saude Animal Ltda.		Brazil
Elanco Spain, S.L.		Spain
Elanco Switzerland Holding GmbH		Switzerland
Elanco Tiergesundheit AG		Switzerland
Elanco (Thailand) Ltd.		Thailand
Elanco US, Inc.		Delaware
Elanco-Valquimica, S.A.		Spain
Elanco Veterina SVN d.o.o		Slovenia
ELCO for Trade and Marketing, S.A.E.		Egypt



		State or Jurisdiction of Incorporation or Organization

ELCO Holdings B.V.		Netherlands
ELCO Insurance Company Limited		Bermuda
ELCO Management, Inc.		Delaware
ELGO Insurance Company Limited		Bermuda
Eli Lilly (Malaysia) Sdn. Bhd.		Malaysia
Eli Lilly (Philippines), Incorporated		Philippines
Eli Lilly (S.A.) (Proprietary) Limited		South Africa
Eli Lilly (Singapore) Pte. Ltd.		Singapore
Eli Lilly (Suisse) S.A.		Switzerland
Eli Lilly and Company		Indiana
Eli Lilly and Company (India) Pvt. Ltd.		India
Eli Lilly and Company (Ireland) Limited		Ireland
Eli Lilly and Company (N.Z.) Limited		New Zealand
Eli Lilly and Company (Taiwan), Inc.		Taiwan
Eli Lilly and Company Limited		United Kingdom
Eli Lilly Asia Pacific SSC Sdn Bhd		Malaysia
Eli Lilly Asia, Inc.		Delaware
Eli Lilly Australia Pty. Limited		Australia
Eli Lilly Benelux S.A.		Belgium
Eli Lilly B-H d.o.o.		Bosnia
Eli Lilly Bienes y Servicios S de RL de CV		Mexico
Eli Lilly Canada Inc.		Canada
Eli Lilly Cork Limited		Ireland
Eli Lilly CR s.r.o.		Czech Republic
Eli Lilly Danmark A/S		Denmark
Eli Lilly de Centro America, S.A.		Guatemala
Eli Lilly do Brasil Limitada		Brazil
Eli Lilly Egypt for Trading		Egypt
Eli Lilly European Clinical Trial Services SA		Belgium
Eli Lilly Export S.A.		Switzerland
Eli Lilly farmacevtska druzba, d.o.o.		Slovenia
Eli Lilly Finance, S.A.		Switzerland
Eli Lilly Ges.m.b.H.		Austria
Eli Lilly Group Limited		United Kingdom
Eli Lilly Hrvatska d.o.o.		Croatia
Eli Lilly Industries, Inc.		Delaware
Eli Lilly Interamerica Inc., y Compania Limitada		Chile
Eli Lilly Interamerica, Inc.		Indiana
Eli Lilly International Corporation		Indiana
Eli Lilly Ireland Holdings Limited		Ireland
Eli Lilly Israel Ltd.		Israel
Eli Lilly Italia S.p.A.		Italy
Eli Lilly Japan K.K.		Japan
Eli Lilly Kinsale Limited		Ireland



		State or Jurisdiction of Incorporation or Organization

Eli Lilly Nederland B.V.		Netherlands
Eli Lilly Nigeria Ltd.		Nigeria
Eli Lilly Norge A.S.		Norway
Eli Lilly Pakistan (Pvt.) Ltd.		Pakistan
Eli Lilly Polska Sp.z.o.o. (Ltd.)		Poland
Eli Lilly Regional Operations GmbH		Austria
Eli Lilly Romania SRL		Romania
Eli Lilly S.A.		Switzerland
Eli Lilly Services India Private Limited		India
Eli Lilly Slovakia s.r.o.		Slovakia
Eli Lilly Sweden AB		Sweden
Eli Lilly Trading S.A.		Switzerland
Eli Lilly Vostok S.A., Geneva		Switzerland
Eli Lilly y Compania de Mexico, S.A. de C.V.		Mexico
Eli Lilly y Compania de Venezuela, S.A.		Venezuela
Express Markets, Inc.		Indiana
Greenfield-Produtos Farmaceuticos, Lda.		Portugal
ICOS Corporation		Washington
ImClone GmbH		Switzerland
ImClone LLC		Delaware
ImClone Systems LLC		Delaware
Immuno-Vet Services (Pty) Ltd. South Africa		South Africa
IMMUNOVET Services Zambia Ltd.		South Africa
Irisfarma S.A.		Spain
Ivy Animal Health, Inc.		Delaware
Kinsale Financial Services Unlimited Company		Ireland
Lilly Asia Ventures Fund I, L.P.		Cayman Islands
Lilly Asia Ventures Fund II, L.P.		Cayman Islands
Lilly Asian Ventures Fund III, L.P.		Cayman Islands
Lilly Cayman Holdings		Cayman Islands
Lilly China Research and Development Co., Ltd.		China
Lilly del Caribe, Inc.		Cayman Islands
Lilly Deutschland GmbH		Germany
Lilly France S.A.S.		France
Lilly Global Holdings B.V.		Netherlands
Lilly Global Nederland Holdings B.V.		Netherlands
Lilly Global Services, Inc.		Indiana
Lilly Holding GmbH		Germany
Lilly Holdings B.V.		Netherlands
Lilly Hungaria KFT		Hungary
Lilly ilaç ticaret limited şirketi		Turkey
Lilly Industries Holdings B.V.		Netherlands
Lilly Korea Ltd.		Korea
Lilly Nederland Finance B.V.		Netherlands



		State or Jurisdiction of Incorporation or Organization

Lilly Nederland Finance B.V. - GCC		Netherlands
Lilly Nederland Holding B.V.		Netherlands
Lilly Nederland Manufacturing Services B.V.		Netherlands
Lilly Pharma Ltd.		Russia
Lilly Portugal - Produtos Farmaceuticos, Lda.		Portugal
Lilly S.A.		Spain
Lilly (Shanghai) Management Co., Ltd.		China
Lilly Suzhou Pharmaceutical Co. Ltd.		China
Lilly Trading Co. LTD		China
Lilly USA, LLC		Indiana
Lilly Ventures Fund I LLC		Delaware
Lilly-NUS Centre for Clinical Pharmacology		Singapore
Lohmann Animal Health (Malaysia) Sdn. Bhd		Malaysia
Lohmann Animal Health Beteiligungs GmbH		Germany
Lohmann Animal Health GmbH		Germany
Lohmann Animal Health Hungaria Kereskedelmi Kft., Hungary		Hungary
Lohmann Animal Health International Inc.		Maine
Lohmann Animal Health Phils. Corp.		Philippines
Lohmann Animal Health South Africa (Pty) Ltd.		South Africa
Lohmann Asia Holding Co. Ltd.		Thailand
Lohmann Taiwan Co. Ltd., Taiwan		Taiwan
Lohmann Veteriner Urunleri Sanayi Ticaret A.S.		Turkey
ooo Lohmann Animal Health (Russia)		Russia
OY Eli Lilly Finland AB		Finland
Pharmaserve-Lilly S.A.C.I.		Greece
PT. Eli Lilly Indonesia		Indonesia
Spaly Bioquimica, S.A.		Spain
UAB Eli Lilly Lietuva		Lithuania
Vericore Limited		United Kingdom
Vital Pharma Productos Farmaceuticos		Portugal