SEC Company Response from Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524) (JAZZ) — Jan 7, 2013

Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524)
Date: Jan. 7, 2013 · CIK: 0001232524 · Accession: 0001193125-13-004828

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File numbers found in text: 001-33500

Referenced dates: December 21, 2012

Date

January 7, 2013

Author

/s/ Karen J. Wilson

Form

CORRESP

Company

Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524)

Letter

VIA EDGAR United States Securities and Exchange Commission Attention: Jim B. Rosenberg, Senior Assistant Chief Accountant Division of Corporation Finance Filed February 28, 2012 Form 10-Q for the Quarterly Period Ended September 30, 2012 Filed November 9, 2012 File No. 001-33500

Re: Jazz Pharmaceuticals plc

Dear Mr. Rosenberg:

On behalf of Jazz Pharmaceuticals plc (the “Company”), this letter is being transmitted to inform the staff of the Securities and Exchange Commission (the “Staff”) that the Company intends to respond to the Staff’s letter dated December 21, 2012 with respect to the Company’s Form 10-K for the fiscal year ended December 31, 2011 and Form 10-Q for the quarterly period ended September 30, 2012, no later than January 22, 2013.

Please do not hesitate to contact the undersigned at (650) 496-2654 if you have any questions or would like additional information regarding this matter.

Sincerely,
/s/ Karen J. Wilson

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CORRESP
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filename1.htm

Correspondence

 January 7, 2013

 VIA EDGAR

 United States Securities and Exchange Commission

Washington, D.C. 20549

Attention:
 Jim B. Rosenberg, Senior Assistant Chief Accountant

         Division of Corporation Finance

Re:
         Jazz Pharmaceuticals plc

         Form 10-K for the Fiscal Year Ended December 31, 2011

         Filed February 28, 2012

         Form 10-Q for the Quarterly Period Ended September 30, 2012

         Filed November 9, 2012

         File No. 001-33500

 Dear Mr. Rosenberg:

 On behalf of Jazz Pharmaceuticals plc (the “Company”), this
letter is being transmitted to inform the staff of the Securities and Exchange Commission (the “Staff”) that the Company intends to respond to the Staff’s letter dated December 21, 2012 with respect to the Company’s Form
10-K for the fiscal year ended December 31, 2011 and Form 10-Q for the quarterly period ended September 30, 2012, no later than January 22, 2013.

 Please do not hesitate to contact the undersigned at (650) 496-2654 if you have any questions or would like additional information regarding this matter.

Sincerely,

/s/ Karen J. Wilson

Karen J. Wilson

Vice President, Finance and Principal Accounting Officer

Jazz Pharmaceuticals plc

cc:
Suzanne Sawochka Hooper, Jazz Pharmaceuticals plc

Valerie Pierce, Jazz Pharmaceuticals plc

Chadwick Mills, Cooley LLP

SecProbe.io