SEC Company Response from BIOMARIN PHARMACEUTICAL (BMRN) — Jan 18, 2008
BIOMARIN PHARMACEUTICAL INC
Date: Jan. 18, 2008 · CIK: 0001048477 · Accession: 0001193125-08-008912
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-26727
Referenced dates: December 20, 2007, January 10, 2008
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:
Further to our letter dated January 10, 2008, in response to comments received from the Staff of the Securities and Exchange Commission (the “Staff”), by letter dated December 20, 2007, 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, the Company hereby acknowledges the following:
•
the Company is responsible for the adequacy and accuracy of the disclosures in the Company’s filings required under the Securities Exchange Act of 1934;
•
Staff comments or changes to disclosure in response to Staff comments do not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filing; and
•
the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under federal securities laws of the United States.
We appreciate the Staff’s courtesy and cooperation in this process. If you have any questions, please contact me by telephone at (415) 506-6388.
Very Truly Yours,
/s/ Jeffrey H. Cooper
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CORRESP 1 filename1.htm Correspondence Letter January 18, 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: Further to our letter dated January 10, 2008, in response to comments received from the Staff of the Securities and Exchange Commission (the “Staff”), by letter dated December 20, 2007, 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, the Company hereby acknowledges the following: • the Company is responsible for the adequacy and accuracy of the disclosures in the Company’s filings required under the Securities Exchange Act of 1934; • Staff comments or changes to disclosure in response to Staff comments do not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filing; and • the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under federal securities laws of the United States. We appreciate the Staff’s courtesy and cooperation in this process. If you have any questions, please contact me by telephone at (415) 506-6388. Very Truly Yours, /s/ Jeffrey H. Cooper Jeffrey H. Cooper Senior Vice President, Chief Financial Officer