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SEC Company Response from ALNYLAM PHARMACEUTICALS, INC. (ALNY) (CIK 0001178670) (ALNY) — Dec 17, 2008

ALNYLAM PHARMACEUTICALS, INC. (ALNY) (CIK 0001178670)
Date: Dec. 17, 2008 · CIK: 0001178670 · Accession: 0000950135-08-008251

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File numbers found in text: 000-50743

Date
December 17, 2008
Author
/s/ Clark W. Petschek
Form
CORRESP
Company
ALNYLAM PHARMACEUTICALS, INC. (ALNY) (CIK 0001178670)

Letter

Securities and Exchange Commission Division of Corporate Finance Attention: Christine Allen Re: Alnylam Pharmaceuticals, Inc. Form 10-K for the Fiscal Year Ended December 31, 2007 File No. 000-50743

Dear Ms. Allen:

Pursuant to our telephone conversation today, I am confirming Alnylam Pharmaceuticals, Inc.’s request for, and your acceptance of, an extension of time to respond to the comments of the Staff of the Securities and Exchange Commission in the above referenced matter. As discussed, Alnylam intends to submit its response not later than January 22, 2009.

Thank you for your consideration in this matter and please feel free to call me at the above number if you have any questions.

Sincerely,
/s/ Clark W. Petschek

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CORRESP
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corresp

    Clark W. Petschek

    December 17, 2008

    +1 617 526 6443 (t)

+1 617 526 5000 (f)

    By EDGAR Submission

    clark.petschek@wilmerhale.com

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E., Mail Stop 6010

Washington, D.C. 20549

Attention: Christine Allen

    Re:

    Alnylam Pharmaceuticals, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2007

File No. 000-50743

Dear Ms. Allen:

Pursuant to our telephone conversation today, I am confirming Alnylam Pharmaceuticals, Inc.’s
request for, and your acceptance of, an extension of time to respond to the comments of the Staff
of the Securities and Exchange Commission in the above referenced matter. As discussed, Alnylam
intends to submit its response not later than January 22, 2009.

Thank you for your consideration in this matter and please feel free to call me at the above number
if you have any questions.

Sincerely,

/s/ Clark W. Petschek

Clark W. Petschek

    cc:

    Philip T. Chase, Esq.

Lia Der Marderosian, Esq.

Wilmer Cutler Pickering Hale and Dorr llp, 60  State Street, Boston, Massachusetts 02109

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