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
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File numbers found in text: 001-33500
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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