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SEC Comment Letter for Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524) (JAZZ) — Sep 29, 2009

Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524)
Date: Sept. 29, 2009 · CIK: 0001232524 · Accession: 0000000000-09-054839

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-33500

Date
September 29, 2009
Author
Jeffrey P. Riedler
Form
UPLOAD
Company
Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524)

Letter

Mail Stop 4720 September 29, 2009 Joan E. Colligan Acting Principal Financial Officer Jazz Pharmaceuticals, Inc. 3180 Porter Drive Palo Alto, CA 94304 Re: Jazz Pharmaceuticals, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Form 10-K/A for the Fiscal Year Ended December 31, 2008 Form 10-Q for the quarterly period ended March 31, 2009 File Number: 001-33500

Dear Ms. Colligan: We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y ,

J e f f r e y P . R i e d l e r A s s i s t a n t D i r e c t o r cc: Suzanne Sawochka Hooper Chadwick L. Mills Cooley Godward Kronish LLP Five Palo Alto Square 3000 El Camino Real Palo Alto, CA 94306 Fax: 650-849-7400

Show Raw Text
Mail Stop 4720
September 29, 2009
 Joan E. Colligan Acting Principal Financial Officer Jazz Pharmaceuticals, Inc. 3180 Porter Drive Palo Alto, CA 94304
Re:  Jazz Pharmaceuticals, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2008 Form 10-K/A for the Fiscal Year Ended December 31, 2008 Form 10-Q for the quarterly  period ended March 31, 2009
File Number: 001-33500

Dear Ms. Colligan:   We have completed our review of your Form 10-K and related filings and have no
further comments at this time.           S i n c e r e l y ,

          J e f f r e y  P .  R i e d l e r          A s s i s t a n t  D i r e c t o r    cc: Suzanne Sawochka Hooper  Chadwick L. Mills  Cooley Godward Kronish LLP  Five Palo Alto Square  3000 El Camino Real  Palo Alto, CA 94306  Fax: 650-849-7400