SEC Comment Letter for VERTEX PHARMACEUTICALS (VRTX) — May 22, 2013
VERTEX PHARMACEUTICALS INC / MA (VRTX) (CIK 0000875320)
Date: May 22, 2013 · CIK: 0000875320 · Accession: 0000000000-13-028126
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-19319
Letter
May 21, 2013 Via E -mail Jeffrey M. Leiden Chief Executive Officer Vertex Pharmaceuticals Incorporated 130 Waverly Street Cambridge, MA 02139 -4242
Re: Vertex Pharmaceuticals Incorporated Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed March 1, 2013 File No. 000-19319
Dear M r. Leiden :
We have completed our review of your filing. 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 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 la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Joel Parker
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May 21, 2013 Via E -mail Jeffrey M. Leiden Chief Executive Officer Vertex Pharmaceuticals Incorporated 130 Waverly Street Cambridge, MA 02139 -4242 Re: Vertex Pharmaceuticals Incorporated Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed March 1, 2013 File No. 000-19319 Dear M r. Leiden : We have completed our review of your filing. 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 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 la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief