SecProbe.io

April 27, 2012
 Via E-mail

Mr. Jeffrey H. Cooper Senior Vice President and Chief Financial Officer BioMarin Pharmaceutical Inc.  105 Digital Drive  Novato, CA 94949
Re:  BioMarin Pharmaceutical Inc.

Form 10-K for the Fiscal Year Ended December 31, 2011
Filed February 22, 2012
  File No.  000-26 727
 Dear Mr. Cooper:
We have reviewed your April 2, 2012 respons e to our March 23, 2012 letter and have the
following comments.

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 a comment applies to your facts and circ umstances, please tell us why in your response.
Please furnish us a letter on EDGAR under the fo rm type label CORRESP that keys your
responses to our comments.

After reviewing the information you provide in response to these comments, we may
have additional comments and/or request that you amend your filings.  Management’s Discussion and Analysis

Provision for Income Taxes, page 57

1. With regard to your response to comment thr ee, please consider providing disclosures to
explain in greater detail the impact on your e ffective income tax rates and obligations of
certain foreign entities being profitable and incurring foreign current income tax expense
and certain foreign entities incurring significant amounts of  research and development
expense and report significant losses in  jurisdictions which do not have loss
carryforwards and thus no tax benefit.  It a ppears that separately discussing the foreign
effective income tax rates is important information necessary to understanding your
results of operations.

Mr. Jeffrey H. Cooper
BioMarin Pharmaceutical Inc.  April 27, 2012 Page 2

 Financial Statements

 (21) Revenue and Credit Concentrations, page F-39

2. Please refer to your response to our comment  two.  We believe disclosure of the
information in your response would be useful to readers of your financial statements and
should be made.
 (22) Income Taxes, page F-40

3. You state “The Company has also elected to treat certain foreign entities as disregarded
entities for U.S. tax purposes, which results in  their net income or  loss being recognized
currently in the Company’s U.S. tax return.”   Provide us proposed disclosure to be
included in future periodic re ports identifying the countries in which disregarded entities
are located and quantify the am ount of net income or loss of  the disregarde d entities in
each year.

You may contact Lisa Vanjoske , Assistant Chief Accountant,  at (202) 551-3614 or Joel
Parker, Accounting Branch Chief, at (202) 551-3651 if you have quest ions regarding these
comments.  In this regard, do not hesita te to contact me at (202) 551-3679.

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