SEC Comment Letter for BIOMARIN PHARMACEUTICAL INC (BMRN) (CIK 0001048477) (BMRN) — May 23, 2013
BIOMARIN PHARMACEUTICAL INC (BMRN) (CIK 0001048477)
Date: May 23, 2013 · CIK: 0001048477 · Accession: 0000000000-13-028399
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-26727
Letter
May 22, 2013 Via E -mail Mr. Daniel Spiegelman Executive Vice President and Chief Financial Officer BioMarin Pharmaceutical Inc. 770 Lindaro Street San Rafael, CA 94901
Re: BioMarin Pharmaceutical Inc. Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed February 26, 2013 File No. 000-26727
Dear Mr. Spiegelman :
We have completed our re view of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing [s] and 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. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing [s] to be certain that the filing [s] include [s] the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Joel Parker
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May 22, 2013 Via E -mail Mr. Daniel Spiegelman Executive Vice President and Chief Financial Officer BioMarin Pharmaceutical Inc. 770 Lindaro Street San Rafael, CA 94901 Re: BioMarin Pharmaceutical Inc. Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed February 26, 2013 File No. 000-26727 Dear Mr. Spiegelman : We have completed our re view of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing [s] and 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. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing [s] to be certain that the filing [s] include [s] the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief