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SEC Company Response from Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524) (JAZZ) — Dec 29, 2009

Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524)
Date: Dec. 29, 2009 · CIK: 0001232524 · Accession: 0001193125-09-261064

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File numbers found in text: 333-163333

Date
December 29, 2009
Author
By
Form
CORRESP
Company
Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524)

Letter

Re: Jazz Pharmaceuticals, Inc.

Acceleration Request

December 29, 2009

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, DC 20549

Form S-1 Registration Statement (File No. 333-163333)

Ladies and Gentlemen:

Jazz Pharmaceuticals, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective at 4:00 p.m. Eastern Time on December 30, 2009 or as soon thereafter as is practicable.

The Company hereby acknowledges that:

•

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
JAZZ PHARMACEUTICALS, INC.

Show Raw Text
CORRESP
1
filename1.htm

Acceleration Request

 December 29, 2009

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100
F Street, N.E.

 Washington, DC 20549

Re:
Jazz Pharmaceuticals, Inc.

Form S-1 Registration Statement (File No. 333-163333)

 Ladies and Gentlemen:

 Jazz Pharmaceuticals, Inc. (the “Company”) hereby
requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective at 4:00 p.m. Eastern Time on
December 30, 2009 or as soon thereafter as is practicable.

 The Company hereby acknowledges that:

•

 should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from
taking any action with respect to the filing;

•

 the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from
its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

 the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person
under the federal securities laws of the United States.

 Sincerely,

JAZZ PHARMACEUTICALS, INC.

By:

/s/ Carol A. Gamble

 Carol A. Gamble

 Senior Vice
President, General Counsel and Corporate Secretary

cc:
Bruce C. Cozadd, Chairman and Chief Executive Officer

Philip J. Honerkamp, Vice President, Deputy General Counsel

Chadwick L. Mills, Esq., Cooley Godward Kronish LLP