SEC Company Response from VERTEX PHARMACEUTICALS (VRTX) — May 2, 2006
VERTEX PHARMACEUTICALS INC / MA (VRTX) (CIK 0000875320)
Date: May 2, 2006 · CIK: 0000875320 · Accession: 0001104659-06-030208
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-19319
Referenced dates: April 27, 2006
Letter
Vertex Pharmaceuticals Incorporated
130 Waverly Street • Cambridge, MA 02139-4242
Tel: 617.444.6100 • Fax: 617.444.6680
www.vrtx.com
May 2, 2006
Submitted via EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Mail Stop 3-9
Washington, DC 20549
Attn:
Jim B. Rosenberg, Senior Assistant Chief Accountant
Oscar Young, Senior Accountant
James Peklenk, Staff Accountant
Division of Corporation Finance
Re:
Vertex Pharmaceuticals Incorporated
Form 10-K for the Fiscal Year Ended December 31, 2005
File No. 000-19319
Addendum to Response Letter dated April 27, 2006
Ladies and Gentlemen:
Reference is made to the letter, dated April 27, 2006 (the “Response Letter”), submitted to the Securities and Exchange Commission (the “Commission”) by Vertex Pharmaceuticals Incorporated (the “Company”) in response to comments received from the staff of the Securities and Exchange Commission in the form of a letter, dated April 14, 2006.
In connection with the Company’s submission of the Response Letter, the Company hereby acknowledges and confirms:
• the Company is responsible for the adequacy and accuracy of the disclosure in the filings;
• staff comments or changes to disclosure in staff comments do not foreclose the Commission from taking any action with respect to the filing; and
• the Company may not assert staff comments as a defense in any proceeding imitated by the Commission or any person under federal securities laws of the United States.
Please feel free to contact me in the event that you have any questions with respect to this matter.
Very truly yours,
/s/ Kenneth S. Boger
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CORRESP 1 filename1.htm Vertex Pharmaceuticals Incorporated 130 Waverly Street • Cambridge, MA 02139-4242 Tel: 617.444.6100 • Fax: 617.444.6680 www.vrtx.com May 2, 2006 Submitted via EDGAR Securities and Exchange Commission 450 Fifth Street, N.W. Mail Stop 3-9 Washington, DC 20549 Attn: Jim B. Rosenberg, Senior Assistant Chief Accountant Oscar Young, Senior Accountant James Peklenk, Staff Accountant Division of Corporation Finance Re: Vertex Pharmaceuticals Incorporated Form 10-K for the Fiscal Year Ended December 31, 2005 File No. 000-19319 Addendum to Response Letter dated April 27, 2006 Ladies and Gentlemen: Reference is made to the letter, dated April 27, 2006 (the “Response Letter”), submitted to the Securities and Exchange Commission (the “Commission”) by Vertex Pharmaceuticals Incorporated (the “Company”) in response to comments received from the staff of the Securities and Exchange Commission in the form of a letter, dated April 14, 2006. In connection with the Company’s submission of the Response Letter, the Company hereby acknowledges and confirms: • the Company is responsible for the adequacy and accuracy of the disclosure in the filings; • staff comments or changes to disclosure in staff comments do not foreclose the Commission from taking any action with respect to the filing; and • the Company may not assert staff comments as a defense in any proceeding imitated by the Commission or any person under federal securities laws of the United States. Please feel free to contact me in the event that you have any questions with respect to this matter. Very truly yours, /s/ Kenneth S. Boger Kenneth S. Boger Senior Vice President and General Counsel