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SEC Company Response from Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524) (JAZZ) — Jan 6, 2015

Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524)
Date: Jan. 6, 2015 · CIK: 0001232524 · Accession: 0001193125-15-002928

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File numbers found in text: 001-33500

Referenced dates: December 22, 2014

Date
January 6, 2015
Author
/s/ Karen J. Wilson
Form
CORRESP
Company
Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524)

Letter

Via EDGAR Division of Corporate Finance Filed February 25, 2014 Form 10-Q for the Quarterly Period Ended September 30, 2014 Filed November 4, 2014 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 22, 2014 regarding the Staff’s review of the above-referenced filings no later than January 20, 2015.

Please do not hesitate to contact me 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
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filename1.htm

Correspondence

 January 6, 2015

 Via
EDGAR

 Mr. Jim B. Rosenberg

 Senior Assistant
Chief Accountant

 U.S. Securities and Exchange Commission

Division of Corporate Finance

 100 F. Street, N.E.

Washington, D.C. 20549

Re:

Jazz Pharmaceuticals plc

Form 10-K for the Fiscal Year Ended December 31, 2013

Filed February 25, 2014

Form 10-Q for the Quarterly Period Ended September 30, 2014

Filed November 4, 2014

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 22, 2014 regarding the Staff’s review of the above-referenced filings no later than January 20, 2015.

Please do not hesitate to contact me 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:

Matthew P. Young, Jazz Pharmaceuticals plc

Suzanne Sawochka Hooper, Jazz Pharmaceuticals plc

Chadwick Mills, Cooley LLP