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SEC Company Response from VERTEX PHARMACEUTICALS (VRTX) — Nov 6, 2009

VERTEX PHARMACEUTICALS INC / MA (VRTX) (CIK 0000875320)
Date: Nov. 6, 2009 · CIK: 0000875320 · Accession: 0001104659-09-063387

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File numbers found in text: 000-19319

Date
December 31, 2008
Author
Kenneth S. Boger
Form
CORRESP
Company
VERTEX PHARMACEUTICALS INC / MA (VRTX) (CIK 0000875320)

Letter

VERTEX PHARMACEUTICALS INCORPORATED

WAVERLY STREET · CAMBRIDGE, MA 02139-4242

TEL. 617.444.6100 · FAX 617.444-7117

http://www.vrtx.com

November 6,

Delivered by EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attn:

Keira Ino, Staff Accountant

Mike Rosenthall, Staff Attorney

Re:

Vertex Pharmaceuticals Incorporated

Form 10-K for the Period Ended December 31, 2008

Form 10-Q for the Quarterly Period Ended March 31, 2009

Definitive Proxy Statement on Schedule 14A filed April 8, 2009

File No. 000-19319

Ladies and Gentlemen:

This letter relates to comments from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) to Vertex Pharmaceuticals Incorporated (the “Company”) set forth in the Staff’s letter to the Company, dated October 23, 2009 (the “Comment Letter”), regarding the above referenced Company filings. The Company hereby confirms that the Company (i) has received the Comment Letter and (ii) will file its response to (A) Comment 1 via EDGAR on or before December 22, 2009 (shortly after the next meeting of the Company’s Management Development and Compensation Committee) and (B) Comments 2 and 3 via EDGAR on or before November 18, 2009. The Company believes that the additional time required to respond to Comment 1 will ensure that the Company’s Management Development and Compensation Committee will be able to provide adequate input regarding Comment 1, which requests proposed disclosure for the Company’s 2010 proxy statement.

In addition, the Company acknowledges that:

1) The Company is responsible for the adequacy and accuracy of the disclosure in its filings;

2) Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and

3) The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

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
  617.444-7117

  http://www.vrtx.com

November 6,
2009

Delivered by EDGAR

Securities
and Exchange Commission

Division
of Corporation Finance

100 F Street, N.E.

Washington,
DC 20549

  Attn:

  Keira
  Ino, Staff Accountant

  Mike
  Rosenthall, Staff Attorney

  Re:

  Vertex Pharmaceuticals Incorporated

  Form 10-K for the Period Ended December 31, 2008

  Form 10-Q for the Quarterly Period Ended
  March 31, 2009

  Definitive Proxy Statement on Schedule 14A filed
  April 8, 2009

  File No. 000-19319

Ladies
and Gentlemen:

This
letter relates to comments from the staff (the “Staff”) of the
Securities and Exchange Commission (the “Commission”) to Vertex
Pharmaceuticals Incorporated (the “Company”) set forth in the Staff’s
letter to the Company, dated October 23, 2009 (the “Comment Letter”),
regarding the above referenced Company filings.
The Company hereby confirms that the Company (i) has received the
Comment Letter and (ii) will file its response to (A) Comment 1 via
EDGAR on or before December 22, 2009 (shortly after the next meeting of
the Company’s Management Development and Compensation Committee) and (B) Comments
2 and 3 via EDGAR on or before November 18, 2009.  The Company believes that the additional time
required to respond to Comment 1 will ensure that the Company’s Management
Development and Compensation Committee will be able to provide adequate input
regarding Comment 1, which requests proposed disclosure for the Company’s 2010
proxy statement.

In
addition, the Company acknowledges that:

1)  The Company is responsible for the adequacy
and accuracy of the disclosure in its filings;

2)  Staff comments or changes to disclosure in
response to Staff comments do not foreclose the Commission from taking any
action with respect to the filing; and

3)  The Company may not assert Staff comments as
a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

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

cc:   Jim B. Rosenberg, Senior Assistant Chief
Accountant

Mark Brunhofer, Senior Staff Accountant

Jennifer Riegel, Staff Attorney

2