SEC Comment Letter 0000000000-23-003191 to BIOMARIN PHARMACEUTICAL INC (BMRN)
BIOMARIN PHARMACEUTICAL INC
Date: March 30, 2023 · CIK: 0001048477 · Accession: 0000000000-23-003191
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Reasoning
File numbers found in text: 000-26727
Letter
United States securities and exchange commission logo March 30, 2023 Brian R. Mueller Executive Vice President, Finance & Chief Financial Officer BioMarin Pharmaceutical Inc. 770 Lindaro Street San Rafael, CA 94901 Re:BioMarin Pharmaceutical Inc. Form 10-K for the Year Ended December 31, 2022 Filed February 27, 2023 Form 8-K dated February 27, 2023 File No. 000-26727 Dear Brian R. Mueller: We have limited our review of your filings to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to the comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Form 8-K dated February 27, 2023 Exhibit 99.1 Non-GAAP Information, page 11 1.Please tell us why you believe your Reconciliation of Certain GAAP Reported Information to Non-GAAP Information on page 11 is consistent with C&DI 102.10(a) through (c) or confirm how you will revise the presentation in future filings.
FirstName LastNameBrian R. Mueller Comapany NameBioMarin Pharmaceutical Inc. March 30, 2023 Page 2 FirstName LastName Brian R. Mueller BioMarin Pharmaceutical Inc. March 30, 2023 Page 2 In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Mary Mast at 202-551-3613 or Angela Connell at 202-551-3426 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
March 30, 2023
Brian R. Mueller
Executive Vice President, Finance & Chief Financial Officer
BioMarin Pharmaceutical Inc.
770 Lindaro Street
San Rafael, CA 94901
Re:BioMarin Pharmaceutical Inc.
Form 10-K for the Year Ended December 31, 2022
Filed February 27, 2023
Form 8-K dated February 27, 2023
File No. 000-26727
Dear Brian R. Mueller:
We have limited our review of your filings to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to the comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to the comment, we may have additional comments.
Form 8-K dated February 27, 2023
Exhibit 99.1
Non-GAAP Information, page 11
1.Please tell us why you believe your Reconciliation of Certain GAAP Reported
Information to Non-GAAP Information on page 11 is consistent with C&DI 102.10(a)
through (c) or confirm how you will revise the presentation in future filings.
FirstName LastNameBrian R. Mueller
Comapany NameBioMarin Pharmaceutical Inc.
March 30, 2023 Page 2
FirstName LastName
Brian R. Mueller
BioMarin Pharmaceutical Inc.
March 30, 2023
Page 2
In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
You may contact Mary Mast at 202-551-3613 or Angela Connell at 202-551-3426 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences