SEC Comment Letter for Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524) (JAZZ) — Feb 3, 2015
Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524)
Date: Feb. 3, 2015 · CIK: 0001232524 · Accession: 0000000000-15-006354
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33500
Letter
February 3, 201 5 Via E -mail Matthew P. Young 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, 2013 Filed February 25 , 2014 Form 10 -Q for the quarterly period ended September 30, 2014 Filed November 4, 2014 File No. 001-33500
Dear Mr. Young :
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 as sert staff comments as a defense in any proceeding initiated by the Commission or any person under 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Sharon Blume
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February 3, 201 5 Via E -mail Matthew P. Young 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, 2013 Filed February 25 , 2014 Form 10 -Q for the quarterly period ended September 30, 2014 Filed November 4, 2014 File No. 001-33500 Dear Mr. Young : 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 as sert staff comments as a defense in any proceeding initiated by the Commission or any person under 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Sharon Blume Sharon Blume Accounting Branch Chief