SecProbe.io

March 4, 2014
 Via E-mail
Mr. James S. Evans
Chief Financial Officer
Myriad Genetics, Inc.
320 Wakara Way
Salt Lake City, UT 84108
  Re:  Myriad Genetics, Inc.
Form 10-K for the Fiscal Year Ended June 30, 2013
Filed August 14, 2013
  File No. 000- 26642

Dear Mr. Evans:

We have limited our review to only your financial statements and related disclosures and
do not intend to expand our review to other portions of your document.  In our comment, we ask
you to provide us with information so we may better understand your disclosure.

Please respond to this letter within 10 business days by providing the requested
information or by advising us when you will provide the requested response.  If you do not
believe this comment applies to your facts and circumstances, please tell us why in your
response.  Please furnish us a letter on EDGAR under the form type label CORRESP that keys
your response to our comment.

After reviewing the information you provide in response to this comment, we may have
additional comments and/or request that you amend your filing.

Management’s Discussion and Analysis of Financial Condit ion and Results of Operations
Overview, page 45

1. You disclose that your research and development expenses include costs incurred in
maintaining and improving your current molecular diagnostic tests.  Please tell us how costs
to maintain and improve your current molecular diagnostic test qualify as research and development activities in accordance with ASC 730.  In this regard, research and
development costs do not appear to encompass costs to maintain nor to routinely improve
upon the qualities of existing products.

Mr. James S. Evans
Myriad Genetics, Inc.
March 4, 2014
Page 2

 We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable Exchange Act rules require.  Since the company and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.
In responding to our comment, please provide a written statement from the company
acknowledging that:
x the company is responsible for the adequacy and accuracy of the disclosure in the
filing
x staff comments or changes to disclosure in response to staff comments do not
foreclose the Commission from taking any action with respect to this filing; and
x 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.

You may contact Dana Hartz, Staff Accountant, at (202) 551-3648 or Lisa Vanjoske,
Assistant Chief Accountant, at (202) 551-3614 if you have questions regarding the comment.  In
this regard, do not hesitate to contact me at (202) 551-3679.

Sincerely,

 /s/ Jim B. Rosenberg
Jim B. Rosenberg
Senior Assistant Chief Accountant