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SEC Comment Letter for VERTEX PHARMACEUTICALS (VRTX) — Apr 15, 2010

VERTEX PHARMACEUTICALS INC / MA (VRTX) (CIK 0000875320)
Date: April 15, 2010 · CIK: 0000875320 · Accession: 0000000000-10-020719

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Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 000-19319

Date
April 15, 2010
Author
Jeffrey P. Riedler
Form
UPLOAD
Company
VERTEX PHARMACEUTICALS INC / MA (VRTX) (CIK 0000875320)

Letter

Mail Stop 4720 April 15, 2010 Mr. Joshua Boger Chief Executive Officer Vertex Pharmaceuticals Incorporated 130 Waverly Street Cambridge, MA 02139-4242 Re: Vertex Pharmaceuticals Incorporated Form 10-K for the Period Ended December 31, 2008 Definitive Proxy Statement on Schedule 14A filed April 8, 2009 Response filed March 31, 2010 File No. 000-19319

Dear Mr. Boger: We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y ,

J e f f r e y P . R i e d l e r A s s i s t a n t D i r e c t o r

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Mail Stop 4720
April 15, 2010
 Mr. Joshua Boger Chief Executive Officer Vertex Pharmaceuticals Incorporated 130 Waverly Street Cambridge, MA 02139-4242
Re:  Vertex Pharmaceuticals Incorporated
Form 10-K for the Period Ended December 31, 2008 Definitive Proxy Statement on Schedule 14A filed April 8, 2009
Response filed March 31, 2010 File No. 000-19319

Dear Mr. Boger:
  We have completed our review of your Form 10-K and related filings and have no
further comments at this time.           S i n c e r e l y ,

          J e f f r e y  P .  R i e d l e r          A s s i s t a n t  D i r e c t o r