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SEC Comment Letter for ALNYLAM PHARMACEUTICALS, INC. (ALNY) (CIK 0001178670) (ALNY) — Mar 23, 2011

ALNYLAM PHARMACEUTICALS, INC. (ALNY) (CIK 0001178670)
Date: March 23, 2011 · CIK: 0001178670 · Accession: 0000000000-11-017833

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Reasoning

File numbers found in text: 000-50743

Date
March 23, 2011
Author
Jeffrey Riedler
Form
UPLOAD
Company
ALNYLAM PHARMACEUTICALS, INC. (ALNY) (CIK 0001178670)

Letter

Re: Alnylam Pharmaceuticals, Inc. Form 10-K Filed February 26, 2010 File No. 000-50743 Dear Mr. Maraganore: We have completed our review of your fili ng and do not have any further comments at this time. Sincerely, Jeffrey Riedler Assistant Director

March 23, 2011

John M. Maraganore, Ph.D. Chief Executive Officer Alnylam Pharmaceuticals, Inc. 300 Third Street Cambridge, MA 02142

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March 23, 2011

John M. Maraganore, Ph.D. Chief Executive Officer Alnylam Pharmaceuticals, Inc. 300 Third Street
Cambridge, MA 02142

Re: Alnylam Pharmaceuticals, Inc.  Form 10-K
Filed February 26, 2010 File No. 000-50743
 Dear Mr. Maraganore:
We have completed our review of your fili ng and do not have any further comments at
this time.
Sincerely,
     Jeffrey Riedler
Assistant Director