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SEC Comment Letter for Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524) (JAZZ) — Dec 7, 2016

Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524)
Date: Dec. 7, 2016 · CIK: 0001232524 · Accession: 0000000000-16-103965

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-33500

Date
December 7, 2016
Author
/s/ Sharon M. Blume
Form
UPLOAD
Company
Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524)

Letter

Mail Stop 4 546 December 7, 2016 Via E -mail Mr. Matthew P. Young 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 Year Ended December 31, 2015 Filed February 23 , 2016 File No. 001-33500

Dear Mr. Young :

We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff .

Sincerely,
/s/ Sharon M. Blume

Show Raw Text
Mail Stop 4 546

December 7, 2016

Via E -mail
Mr. Matthew P. Young
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 Year Ended December 31, 2015
 Filed February 23 , 2016
  File No. 001-33500

Dear Mr. Young :

We have completed our review of your filing .  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff .

Sincerely,

/s/ Sharon M. Blume

Sharon M. Blume
Accounting Branch Chief
Office of He althcare and Insurance