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SEC Comment Letter for ALNYLAM PHARMACEUTICALS, INC. (ALNY) (CIK 0001178670) (ALNY) — Jan 23, 2018

ALNYLAM PHARMACEUTICALS, INC. (ALNY) (CIK 0001178670)
Date: Jan. 23, 2018 · CIK: 0001178670 · Accession: 0000000000-18-002480

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
January 23, 2018
Author
Michael P. Mason
Form
UPLOAD
Company
ALNYLAM PHARMACEUTICALS, INC. (ALNY) (CIK 0001178670)

Letter

January 23, 2018 Michael P. Mason Vice President of Finance and Treasurer Alnylam Pharmaceuticals, Inc. 300 Third Street Cambridge, MA 02142 ALNYLAM PHARMACEUTICALS, INC. Form 10-K for the Fiscal Year Ended December 31, 2016 Filed February 15, 2017 File No. 001-36407Re: Dear Mr. Mason: We have completed our review of your filing. 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 by the staff. Division of Corporation Finance Office of Healthcare & Insurance

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January 23, 2018
Michael P. Mason
Vice President of Finance and Treasurer
Alnylam Pharmaceuticals, Inc.
300 Third Street
Cambridge, MA 02142
ALNYLAM PHARMACEUTICALS, INC.
Form 10-K for the Fiscal Year Ended December 31, 2016
Filed February 15, 2017
File No. 001-36407Re:
Dear Mr. Mason:
            We have completed our review of your filing. 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 by the staff.
Division of Corporation Finance
Office of Healthcare & Insurance