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SEC Company Response from BIOMARIN PHARMACEUTICAL INC (BMRN) (CIK 0001048477) (BMRN) — Jan 3, 2008

BIOMARIN PHARMACEUTICAL INC (BMRN) (CIK 0001048477)
Date: Jan. 3, 2008 · CIK: 0001048477 · Accession: 0001193125-08-000912

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File numbers found in text: 000-26727

Referenced dates: December 20, 2007

Date
January 3, 2008
Author
/s/ G. Eric Davis
Form
CORRESP
Company
BIOMARIN PHARMACEUTICAL INC (BMRN) (CIK 0001048477)

Letter

Via EDGAR and Facsimile Securities and Exchange Commission Re: BioMarin Pharmaceutical Inc. Form 10-K for the Fiscal Year Ended December 30, 2006 Form 10-Q for the Quarterly Period Ended September 30, 2007 File No. 000-26727

Dear Mr. Rosenberg:

We are writing to request a ten (10) business day extension to respond to comments received from the Staff of the Securities and Exchange Commission (the “Staff”), by letter dated December 20, 2007 (the “Comment Letter”), with respect to BioMarin Pharmaceutical Inc.’s (the “Company”) Form 10-K for the fiscal year ended December 30, 2006 and Form 10-Q for the quarterly period ended September 30, 2007. Due to the Company shutdown during the Christmas and New Year’s holidays, the Company respectfully requests an extension through January 16, 2008 to respond to the Comment Letter.

We appreciate the Staff’s courtesy and cooperation in this process. If you have any questions, please contact me by telephone at (415) 506-6307.

Very Truly Yours,
/s/ G. Eric Davis

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CORRESP
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filename1.htm

Correspondence Letter

 January 3, 2008

 Via
EDGAR and Facsimile

 Mr. Jim B. Rosenberg

 Senior
Assistant Chief Accountant

 Securities and Exchange Commission

 100 F Street, NE

 Washington, D.C. 20549-6010

Re:
BioMarin Pharmaceutical Inc.

Form 10-K for the Fiscal Year Ended December 30, 2006

Form 10-Q for the Quarterly Period Ended September 30, 2007

File No. 000-26727

 Dear Mr. Rosenberg:

 We are writing to request a ten (10) business day extension to respond to comments received from the Staff of the Securities and Exchange Commission (the
“Staff”), by letter dated December 20, 2007 (the “Comment Letter”), with respect to BioMarin Pharmaceutical Inc.’s (the “Company”) Form 10-K for the fiscal year ended December 30, 2006 and Form 10-Q for
the quarterly period ended September 30, 2007. Due to the Company shutdown during the Christmas and New Year’s holidays, the Company respectfully requests an extension through January 16, 2008 to respond to the Comment Letter.

 We appreciate the Staff’s courtesy and cooperation in this process. If you have any questions, please contact me by telephone at (415) 506-6307.

Very Truly Yours,

/s/ G. Eric Davis

 G. Eric Davis

 Vice President, General Counsel and
Secretary