SEC Comment Letter for Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524) (JAZZ) — Mar 8, 2013
Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524)
Date: March 8, 2013 · CIK: 0001232524 · Accession: 0000000000-13-012736
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33500
Letter
March 8 , 2013 Via E -mail Ms. Karen J. Wilson Vice President of Finance Jazz Pharmaceuticals plc 45 Fitzwilliam Square Dublin 2, Ireland
Re: Jazz Pharmaceuticals plc Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 2 8, 2012 File No. 001-33500
Dear Ms. Wilson :
We have completed our review of your filings. 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 s 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 th e United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely ,
/s/ Gus Rodriguez
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March 8 , 2013 Via E -mail Ms. Karen J. Wilson Vice President of Finance Jazz Pharmaceuticals plc 45 Fitzwilliam Square Dublin 2, Ireland Re: Jazz Pharmaceuticals plc Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 2 8, 2012 File No. 001-33500 Dear Ms. Wilson : We have completed our review of your filings. 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 s 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 th e United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely , /s/ Gus Rodriguez Gus Rodriguez Accounting Branch Chief