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SEC Company Response from Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524) (JAZZ) — May 31, 2007

Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524)
Date: May 31, 2007 · CIK: 0001232524 · Accession: 0001193125-07-126481

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File numbers found in text: 333-141164

Date
May 31, 2007
Author
Executive Director
Form
CORRESP
Company
Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524)

Letter

Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549

Re:

Dear Sir/Madam:

In connection with the proposed offering of the above-captioned securities, we, as representatives of the several underwriters, hereby join with the request of Jazz Pharmaceuticals, Inc. (“the Company”) that the effective date of the above-captioned Registration Statement be accelerated so that the same will become effective on May 31, 2007, at 4:00 p.m. Eastern Daylight Time, or as soon as practicable thereafter.

The following is supplemental information supplied under Rule 418(a)(7) under the Securities Act of 1933:

(i)

Date of preliminary prospectus: May 17, 2007

(ii)

Dates of Distribution: May 17, 2007, through the date hereof

(iii)

Number of prospective underwriters to whom the preliminary prospectus was furnished: 4

(iv)

Number of prospectuses so distributed: approximately 8,194

(v)

Number of prospectuses distributed to others, including the Company, the Company’s counsel and independent accountants, and underwriters’ counsel: approximately 205

(vi)

We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934.

Very truly yours,
MORGAN STANLEY & CO. INCORPORATED

Show Raw Text
CORRESP
1
filename1.htm

Acceleration Request

 May 31, 2007

Re:

Jazz Pharmaceuticals, Inc.

Common Stock

Registration Statement on Form S-1 No. 333-141164

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Dear
Sir/Madam:

 In connection with the proposed offering of the
above-captioned securities, we, as representatives of the several underwriters, hereby join with the request of Jazz Pharmaceuticals, Inc. (“the Company”) that the effective date of the above-captioned Registration Statement be
accelerated so that the same will become effective on May 31, 2007, at 4:00 p.m. Eastern Daylight Time, or as soon as practicable thereafter.

 The following is supplemental information supplied under Rule 418(a)(7) under the Securities Act of 1933:

(i)

Date of preliminary prospectus: May 17, 2007

(ii)

Dates of Distribution: May 17, 2007, through the date hereof

(iii)

Number of prospective underwriters to whom the preliminary prospectus was furnished: 4

(iv)

Number of prospectuses so distributed: approximately 8,194

(v)

Number of prospectuses distributed to others, including the Company, the Company’s counsel and independent accountants, and underwriters’ counsel: approximately 205

(vi)

We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934.

Very truly yours,

MORGAN STANLEY & CO. INCORPORATED

 Acting severally on behalf of themselves and the several Underwriters

 By:

 /s/ Bryan W. Andrzejewski

Name:

Bryan W. Andrzejewski

Title:

Executive Director

 [Underwriters Acceleration Request]