SEC Comment Letter for ALNYLAM PHARMACEUTICALS, INC. (ALNY) (CIK 0001178670) (ALNY) — Jan 15, 2014
ALNYLAM PHARMACEUTICALS, INC. (ALNY) (CIK 0001178670)
Date: Jan. 15, 2014 · CIK: 0001178670 · Accession: 0000000000-14-002030
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January 14, 2014 Via E -mail John M. Maraganore, Ph.D. Chief Executive Officer Alnylam Pharmaceuticals, Inc. 300 Third Street Cambridge, MA 02142 Re: Alnylam Pharmaceuticals, Inc. Form 10-K for the fiscal year ended December 31, 2012 Filed February 19, 2013 File No. 000 -50743 Dear Dr. Maraganore : 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 assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Un ited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jeffrey P. Riedler Jeffrey P. Riedler Assistant Director