SEC Comment Letter for Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524) (JAZZ) — Dec 9, 2013
Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524)
Date: Dec. 9, 2013 · CIK: 0001232524 · Accession: 0000000000-13-066916
AI Filing Summary & Sentiment
Reasoning
Letter
December 9, 2013 Via E -mail Ms. Kathryn E. Falberg Executive Vice President and Chief Financial Officer Jazz Pharmaceuticals plc Fourth Floor Connaught House One Burlington Road Dublin 4 Ireland
Re: Jazz Pharmaceuticals plc Form 10-K for the Fiscal Year Ended December 31, 2012 Filed February 26, 2013 File No. 001 -33500
Dear Ms. Falberg :
We have completed our review of your filing. 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 and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require .
Sincerely,
/s/ Andrew Mew
Show Raw Text
December 9, 2013 Via E -mail Ms. Kathryn E. Falberg Executive Vice President and Chief Financial Officer Jazz Pharmaceuticals plc Fourth Floor Connaught House One Burlington Road Dublin 4 Ireland Re: Jazz Pharmaceuticals plc Form 10-K for the Fiscal Year Ended December 31, 2012 Filed February 26, 2013 File No. 001 -33500 Dear Ms. Falberg : We have completed our review of your filing. 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 and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require . Sincerely, /s/ Andrew Mew Andrew Mew Accounting Branch Chief