SEC Comment Letter for BIOMARIN PHARMACEUTICAL INC (BMRN) (CIK 0001048477) (BMRN) — May 15, 2012
BIOMARIN PHARMACEUTICAL INC (BMRN) (CIK 0001048477)
Date: May 15, 2012 · CIK: 0001048477 · Accession: 0000000000-12-025020
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-26727
Letter
May 14, 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. 000-26727
Dear Mr. Cooper: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker
Joel Parker Accounting Branch Chief
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May 14, 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. 000-26727 Dear Mr. Cooper: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief