SEC Comment Letter for BIOMARIN PHARMACEUTICAL INC (BMRN) (CIK 0001048477) (BMRN) — Jul 26, 2016
BIOMARIN PHARMACEUTICAL INC (BMRN) (CIK 0001048477)
Date: July 26, 2016 · CIK: 0001048477 · Accession: 0000000000-16-085811
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 4546 July 26, 2016 VIA E -mail Mr. Daniel Spiegelman Chief Financial Officer Biomarin Pharmaceutical Inc. 770 Lindaro Street San Rafael, CA 94901
Re: Biomarin Pharmaceuticals Inc. Form 10-K for Fis cal Year Ended December 31, 2015 Filed February 29 , 2016 File No. 0-26727
Dear Mr. Spiegelman :
We have completed our review of your filing. 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 and the company may not asser t 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 to be ce rtain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Angela M. Connell
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Mail Stop 4546 July 26, 2016 VIA E -mail Mr. Daniel Spiegelman Chief Financial Officer Biomarin Pharmaceutical Inc. 770 Lindaro Street San Rafael, CA 94901 Re: Biomarin Pharmaceuticals Inc. Form 10-K for Fis cal Year Ended December 31, 2015 Filed February 29 , 2016 File No. 0-26727 Dear Mr. Spiegelman : We have completed our review of your filing. 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 and the company may not asser t 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 to be ce rtain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Angela M. Connell Angela M. Connell Accounting Branch Chief Office of Healthcare and Insurance