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SEC Comment Letter for VERTEX PHARMACEUTICALS (VRTX) — Jun 8, 2006

VERTEX PHARMACEUTICALS INC / MA (VRTX) (CIK 0000875320)
Date: June 8, 2006 · CIK: 0000875320 · Accession: 0000000000-06-026728

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Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 000-19319

Date
May 25, 2006
Author
Jim Atkinson
Form
UPLOAD
Company
VERTEX PHARMACEUTICALS INC / MA (VRTX) (CIK 0000875320)

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 May 25, 2006 Joshua S. Boger Chief Executive Officer Vertex Pharmaceuticals Incorporated 130 Waverly Street Cambridge, Massachusetts 02139-4242

Re: Vertex Pharmaceuticals Incorporated Form 10-K for Fiscal Year Ended December 31, 2005 Filed March 16, 2006 File No. 000-19319

Dear Mr. Boger:

We have completed our review of your Form 10-K and have no further comments at this time.

S i n c e r e l y ,

J i m A t k i n s o n A c c o u n t i n g B r a n c h C h i e f

Show Raw Text
Via Facsimile and U.S. Mail
Mail Stop 6010

May 25, 2006

Joshua S. Boger
Chief Executive Officer
Vertex Pharmaceuticals Incorporated
130 Waverly Street
Cambridge, Massachusetts 02139-4242

Re: Vertex Pharmaceuticals Incorporated
 Form 10-K for Fiscal Year Ended December 31, 2005
 Filed March 16, 2006
 File No. 000-19319

Dear Mr. Boger:

We have completed our review of your Form 10-K and have no further comments
at this time.

        S i n c e r e l y ,

        J i m  A t k i n s o n
        A c c o u n t i n g  B r a n c h  C h i e f