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SEC Company Response from Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524) (JAZZ) — Nov 1, 2013

Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524)
Date: Nov. 1, 2013 · CIK: 0001232524 · Accession: 0001193125-13-423475

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File numbers found in text: 001-33500

Referenced dates: October 22, 2013

Date
November 1, 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 Corporate Finance Filed August 6, 2013 Form 8-K dated August 6, 2013 Filed August 6, 2013 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 October 22, 2013 with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2012, the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2013 and the Company’s Form 8-K dated August 6, 2013, no later than November 15, 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

Show Raw Text
CORRESP
1
filename1.htm

Correspondence

 November 1, 2013

VIA EDGAR

 United States Securities and Exchange
Commission

 Washington, D.C. 20549

 Attention: Jim B.
Rosenberg, Senior Assistant Chief Accountant

 Division of Corporate Finance

Re:
Jazz Pharmaceuticals plc

 Form 10-K for the Fiscal Year Ended December 31, 2012

Filed February 26, 2013

Form 10-Q for the Quarterly Period Ended June 30, 2013

Filed August 6, 2013

 Form
8-K dated August 6, 2013

 Filed August 6, 2013

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 October 22, 2013 with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended
December 31, 2012, the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2013 and the Company’s Form 8-K dated August 6, 2013, no later than November 15, 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

Senior 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