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SEC Company Response from VERTEX PHARMACEUTICALS (VRTX) — Feb 14, 2005

VERTEX PHARMACEUTICALS INC / MA (VRTX) (CIK 0000875320)
Date: Feb. 14, 2005 · CIK: 0000875320 · Accession: 0001047469-05-003718

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File numbers found in text: 333-120055

Date
Feb. 14, 2005
Author
/s/ JEFFREY P. DONOHUE Jeffrey P. Donohue
Form
CORRESP
Company
VERTEX PHARMACEUTICALS INC / MA (VRTX) (CIK 0000875320)

Letter

'

VERTEX PHARMACEUTICALS INCORPORATED

130 WAVERLY STREET • CAMBRIDGE, MA 02139-4242

TEL. 617.444.6100 • FAX 617.444-6483

http://www.vrtx.com

February 14,

Filed by EDGAR

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Attn: Sonia Barros, Esq.

Re:Vertex Pharmaceuticals Registration Statement on Form S-3/A

SEC File No. 333-120055

Ladies and Gentlemen:

Reference is hereby made to a certain pre-effective Amendment No. 2 to the Registration Statement on Form S-3/A of Vertex Pharmaceuticals Incorporated (the "Registrant"), registration number 333-120055 (the "Amended Registration Statement") filed earlier today.

In connection with the Registrant's request for effectiveness of the Amended Registration Statement, the Registrant confirms that:

•should the Commission or the Staff, acting pursuant to delegated authority, declare the Amended Registration Statement effective, it does not foreclose the Commission or the Staff from taking any action with respect to the Amended Registration Statement;

•the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•the Registrant may not assert any such action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Registrant hereby requests that the Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3/A to become effective at 4:45 p.m., Eastern Time, on February 14, 2005.

Very truly yours,
/s/ JEFFREY P. DONOHUE Jeffrey P. Donohue

Show Raw Text
CORRESP
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'

VERTEX PHARMACEUTICALS INCORPORATED

130 WAVERLY STREET  •  CAMBRIDGE, MA 02139-4242

TEL. 617.444.6100  •  FAX 617.444-6483

http://www.vrtx.com

February 14,
2005

Filed by EDGAR

Securities
and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Attn: Sonia Barros, Esq.

Re:Vertex Pharmaceuticals Registration Statement on Form S-3/A

SEC File No. 333-120055

Ladies
and Gentlemen:

        Reference
is hereby made to a certain pre-effective Amendment No. 2 to the Registration Statement on Form S-3/A of Vertex Pharmaceuticals
Incorporated (the "Registrant"), registration number 333-120055 (the "Amended Registration
Statement") filed earlier today.

        In
connection with the Registrant's request for effectiveness of the Amended Registration Statement, the Registrant confirms that:

•should
the Commission or the Staff, acting pursuant to delegated authority, declare the Amended Registration Statement effective, it does not foreclose the Commission or the
Staff from taking any action with respect to the Amended Registration Statement;

•the
action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective does not relieve the Registrant from its full
responsibility for the adequacy and accuracy of the disclosure in the filing; and

•the
Registrant may not assert any such action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United
States.

        The
Registrant hereby requests that the Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3/A to become effective at
4:45 p.m., Eastern Time, on February 14, 2005.

Very truly yours,

/s/  JEFFREY P. DONOHUE       Jeffrey P. Donohue

Corporate Counsel

Vertex Pharmaceuticals Incorporated