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SEC Company Response from VERTEX PHARMACEUTICALS (VRTX) — Sep 20, 2007

VERTEX PHARMACEUTICALS INC / MA (VRTX) (CIK 0000875320)
Date: Sept. 20, 2007 · CIK: 0000875320 · Accession: 0001104659-07-070298

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File numbers found in text: 000-19319

Date
September 20, 2007
Author
/s/ Kenneth S. Boger
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

September 20, 2007

Delivered by EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mail Stop 6010

Washington, DC 20549

Attn: Tim Buchmiller, Senior Attorney

Re:

Vertex Pharmaceuticals Incorporated

Definitive Proxy Statement

Filed April 12, 2007

File No. 000-19319

Ladies and Gentlemen:

This letter relates to (i) comments from the staff of the Securities and Exchange Commission (the “Commission”) to Vertex Pharmaceuticals Incorporated (the “Company”) set forth in the staff’s letter to Dr. Joshua Boger, dated August 21, 2007 (the “Comment Letter”), regarding the Company’s Definitive Proxy Statement, which was filed with the Commission on April 12, 2007, and (ii) a conversation between a representative of the Company’s legal department and a representative of the staff of the Commission, which occurred on September 12, 2007. During such conversation, the staff of Commission (i) requested that the Company file this letter with the Commission on or before September 21, 2007 and (ii) confirmed that the Company’s proposed schedule for responding to the Comment Letter, as set forth in this letter, was acceptable to the Commission.

The Company hereby confirms:

1) That the Company has received the Comment Letter.

2) That the Company is in the process of drafting its response to the Comment Letter.

3) That the Company desires to discuss its response to the Comment Letter at the regularly scheduled October 17, 2007 meeting of the Company’s Management Development and Compensation Committee.

4) That the Company will file its response to the Comment Letter via EDGAR on or before October 23, 2007.

Please contact me at 617-444-6417 in the event that you have any questions or concerns with respect to this matter. In the event that I am not available, please contact my colleague, Valerie Andrews, at 617-444-6227.

Very truly yours,
/s/ Kenneth S. Boger

Show Raw Text
CORRESP
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filename1.htm

  VERTEX PHARMACEUTICALS INCORPORATED

  130 WAVERLY STREET · CAMBRIDGE, MA 02139-4242

  TEL. 617.444.6100 • FAX 617.444-6483

  http://www.vrtx.com

September 20, 2007

Delivered by EDGAR

Securities
and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mail Stop 6010

Washington, DC 20549

Attn:  Tim Buchmiller, Senior Attorney

  Re:

  Vertex Pharmaceuticals Incorporated

  Definitive Proxy Statement

  Filed April 12, 2007

  File No. 000-19319

Ladies
and Gentlemen:

This letter relates to (i) comments from the staff of the Securities
and Exchange Commission (the “Commission”) to Vertex Pharmaceuticals
Incorporated (the “Company”) set forth in the staff’s letter to Dr.
Joshua Boger, dated August 21, 2007 (the “Comment Letter”), regarding
the Company’s Definitive Proxy Statement, which was filed with the Commission
on April 12, 2007, and (ii) a conversation between a representative of the
Company’s legal department and a representative of the staff of the Commission,
which occurred on September 12, 2007.
During such conversation, the staff of Commission (i) requested that the
Company file this letter with the Commission on or before September 21, 2007
and (ii) confirmed that the Company’s proposed schedule for responding to the
Comment Letter, as set forth in this letter, was acceptable to the Commission.

The Company hereby confirms:

1)              That the Company has received the Comment
Letter.

2)              That the Company is in the process of
drafting its response to the Comment Letter.

3)              That the Company desires to discuss its
response to the Comment Letter at the regularly scheduled October 17, 2007
meeting of the Company’s Management Development and Compensation Committee.

4)              That the Company will file its response to
the Comment Letter via EDGAR on or before October 23, 2007.

Please contact me at 617-444-6417 in the event that
you have any questions or concerns with respect to this matter.  In the event that I am not available, please
contact my colleague, Valerie Andrews, at 617-444-6227.

  Very truly yours,

  /s/ Kenneth S. Boger

  Kenneth S. Boger

  Senior Vice President and General Counsel

 2