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SEC Company Response from VERTEX PHARMACEUTICALS (VRTX) — Jan 30, 2008

VERTEX PHARMACEUTICALS INC / MA (VRTX) (CIK 0000875320)
Date: Jan. 30, 2008 · CIK: 0000875320 · Accession: 0001104659-08-005606

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File numbers found in text: 000-19319

Date
January 30, 2008
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

January 30, 2008

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 January 16, 2008 (the “Comment Letter”), regarding the Company’s Definitive Proxy Statement, which was filed with the Commission on April 12, 2007, and (ii) a dialogue between a representative of the Company’s legal department and a representative of the staff of the Commission, which occurred on January 28, 2008. During such dialogue, the staff of the Commission (i) requested that the Company file this letter with the Commission on or before January 30, 2008 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 February 7, 2008 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 February 22, 2008.

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

January 30, 2008

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 January 16, 2008 (the “Comment Letter”), regarding the
Company’s Definitive Proxy Statement, which was filed with the Commission on April 12,
2007, and (ii) a dialogue between a representative of the Company’s legal
department and a representative of the staff of the Commission, which occurred
on January 28, 2008.  During such
dialogue, the staff of the Commission (i) requested that the Company file
this letter with the Commission on or before January 30, 2008 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 February
7, 2008 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 February 22, 2008.

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