Item 8.01. Other Events

Covidien Ltd. issued a press release on May 28, 2009, announcing that at today's special general meeting of shareholders, its shareholders approved, among other things, a transaction which will effectively change Covidien's place of incorporation from Bermuda to Ireland. A copy of the press release is attached as Exhibit 99.1 and incorporated herein by reference.

Item 9.01. Financial Statements and Exhibits

(d) Exhibits.

99.1 Press Release, dated May 28, 2009.

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