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
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File numbers found in text: 001-33500
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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