SEC Comment Letter for VERTEX PHARMACEUTICALS (VRTX) — Dec 4, 2012

VERTEX PHARMACEUTICALS INC / MA (VRTX) (CIK 0000875320)
Date: Dec. 4, 2012 · CIK: 0000875320 · Accession: 0000000000-12-065436

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File numbers found in text: 000-19319

Date

December 4, 2012

Author

/s/ Joel Parker

Form

UPLOAD

Company

VERTEX PHARMACEUTICALS INC / MA (VRTX) (CIK 0000875320)

Letter

December 4, 2012 Via E -mail Ian F. Smith Executive Vice President , And Chief Financial Officer Vertex Pharmaceuticals Incorporated 130 Waverly Street Cambridge, Massachusetts 02139

Re: Vertex Pharmaceuticals Incorporated Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 22, 2012 File No. 000-19319

Dear Mr. Smith :

We have completed our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities 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 require.

Sincerely,
/s/ Joel Parker

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December 4,  2012

Via E -mail
Ian F. Smith
Executive Vice President ,
And Chief Financial Officer
Vertex Pharmaceuticals Incorporated
130 Waverly Street
Cambridge, Massachusetts 02139

Re: Vertex Pharmaceuticals Incorporated
Form 10-K for the Fiscal Year Ended December 31, 2011
Filed February 22, 2012
File No. 000-19319

Dear Mr. Smith :

We have completed our review of your filing s.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities 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 require.

Sincerely,

        /s/ Joel Parker

Joel Parker
        Accounting Branch Chief

SecProbe.io