SEC Comment Letter for REGENERON PHARMACEUTICALS, INC. (REGN) (CIK 0000872589) (REGN) — Aug 26, 2013
REGENERON PHARMACEUTICALS, INC. (REGN) (CIK 0000872589)
Date: Aug. 26, 2013 · CIK: 0000872589 · Accession: 0000000000-13-046941
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File numbers found in text: 000-19034
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August 26 , 2013 Via E-mail Mr. Murray A. Goldberg Chief Financial Officer Regeneron Pharmaceuticals, Inc. 777 Old Saw Mill River Road Tarrytown, NY 10591 -6707 Re: Regeneron Pharmaceuticals, Inc. Form 10-K for the Fiscal Year Ended December 31 , 2012 Filed February 15, 2013 File No . 000-19034 Dear M r. Goldberg : We have completed our review of your filing. We remind you that our comment s or changes to disclo sure in response to our comment do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert the staff comment as a defense in any proceeding initiated by the Commission or any person under the federal sec urities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules r equire. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief