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SEC Company Response from VERTEX PHARMACEUTICALS (VRTX) — Feb 22, 2008

VERTEX PHARMACEUTICALS INC / MA (VRTX) (CIK 0000875320)
Date: Feb. 22, 2008 · CIK: 0000875320 · Accession: 0001104659-08-012326

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File numbers found in text: 000-19319

Date
February 22, 2008
Author
/s/ Valerie L. Andrews
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 617.444-6227

http://www.vrtx.com

February 22, 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 Kenneth S. 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 February 21, 2008. During such dialogue, the staff of the Commission (i) requested that the Company file this letter with the Commission on or before February 22, 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 will file its response to the Comment Letter via EDGAR on or before February 29, 2008.

Please contact me at 617-444-6227 in the event that you have any questions or concerns with respect to this matter.

Very truly yours,
/s/ Valerie L. Andrews

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 617.444-6227

  http://www.vrtx.com

February 22, 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 Kenneth
S. 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 February 21, 2008.  During such
dialogue, the staff of the Commission (i) requested that the Company file
this letter with the Commission on or before February 22, 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 will file
its response to the Comment Letter via EDGAR on or before February 29, 2008.

Please contact me at 617-444-6227 in the event that
you have any questions or concerns with respect to this matter.

  Very truly yours,

  /s/ Valerie L. Andrews

  Valerie L. Andrews

  Deputy General Counsel

2