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
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CORRESP 1 filename1.htm VERTEX PHARMACEUTICALS INCORPORATED 130 WAVERLY STREET · CAMBRIDGE, MA 02139-4242 TEL. 617.444.6100 · FAX 617.444-6227 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