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SEC Company Response from VERTEX PHARMACEUTICALS (VRTX) — Aug 28, 2012

VERTEX PHARMACEUTICALS INC / MA (VRTX) (CIK 0000875320)
Date: Aug. 28, 2012 · CIK: 0000875320 · Accession: 0001104659-12-060483

AI Filing Summary & Sentiment

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Company Posture

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Reasoning

File numbers found in text: 000-19319

Referenced dates: August 20, 2012

Date
August 28, 2012
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 617.444.7117 http://www.vrtx.com

August 28, 2012

Delivered via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 First Street, N.E.

Mail Stop 4720

Washington, DC 20549

Attn:

Jim B. Rosenberg, Senior Assistant Chief Accountant

Lisa Vanjoske, Assistant Chief Accountant

James Peklenk, Staff Accountant

Re:

Vertex Pharmaceuticals Incorporated

Form 10-K for the Fiscal Year Ended December 31, 2011

Filed February 22, 2012

Form 10-Q for the Quarterly Period Ended March 31, 2012

Filed May 10, 2012

File No. 000-19319

Ladies and Gentlemen:

This letter relates to comments from the staff (the “Staff”) of the Securities and Exchange Commission to Vertex Pharmaceuticals Incorporated (the “Company”) set forth in the Staff’s letter to the Company, dated August 20, 2012 (the “Comment Letter”), regarding the above referenced Company filings. As discussed with a representative of the Staff on August 23, 2012, the Company hereby confirms that the Company (i) has received the Comment Letter and (ii) will file its response to the Comment Letter on or before September 17, 2012.

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

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CORRESP
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VERTEX   PHARMACEUTICALS INCORPORATED
   130 WAVERLY STREET · CAMBRIDGE, MA 02139-4242
   TEL. 617.444.6100 · FAX   617.444.7117
   http://www.vrtx.com

August 28,   2012

Delivered via EDGAR

Securities   and Exchange Commission

Division of Corporation Finance

100   First Street, N.E.

Mail   Stop 4720

Washington,   DC 20549

Attn:

Jim B. Rosenberg, Senior Assistant Chief Accountant

Lisa Vanjoske, Assistant Chief Accountant

James Peklenk, Staff Accountant

Re:

Vertex Pharmaceuticals Incorporated

Form 10-K for the Fiscal Year Ended December 31,   2011

Filed February 22, 2012

Form 10-Q for the Quarterly Period Ended   March 31, 2012

Filed May 10, 2012

File No. 000-19319

Ladies and Gentlemen:

This letter relates to comments from the staff (the “Staff”) of the Securities and Exchange Commission to Vertex Pharmaceuticals Incorporated (the “Company”) set forth in the Staff’s letter to the Company, dated August 20, 2012 (the “Comment Letter”), regarding the above referenced Company filings.  As discussed with a representative of the Staff on August 23, 2012, the Company hereby confirms that the Company (i) has received the Comment Letter and (ii) will file its response to the Comment Letter on or before September 17, 2012.

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

Vice   President and General Counsel