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SEC Company Response from Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524) (JAZZ) — Jan 17, 2020

Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524)
Date: Jan. 17, 2020 · CIK: 0001232524 · Accession: 0001193125-20-009785

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File numbers found in text: 001-33500

Referenced dates: November 5, 2019

Date
January 17, 2020
Author
/s/ Patricia Carr
Form
CORRESP
Company
Jazz Pharmaceuticals plc (JAZZ) (CIK 0001232524)

Letter

Via EDGAR Division of Corporate Finance Office of Life Sciences Form 10-K for the Fiscal Year Ended December 31, 2018 Filed February 26, 2019 Form 8-K dated August 6, 2019 File No. 001-33500

Dear Ms. Mast and Ms. Connell:

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 November 5, 2019 and subsequent oral comments regarding the Staff’s review of the above-referenced filings no later than February 3, 2020.

Please do not hesitate to contact me at +353 1 634 7818 if you have any questions or would like additional information regarding this matter.

Sincerely,
/s/ Patricia Carr

Show Raw Text
CORRESP
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filename1.htm

CORRESP

www.jazzpharmaceuticals.com

 January 17, 2020

 Via
EDGAR

 U.S. Securities and Exchange Commission

 Division
of Corporate Finance

 Office of Life Sciences

 100 F Street,
N.E.

 Washington, D.C. 20549

Attn:
 Mary Mast and Angela Connell

Re:
 Jazz Pharmaceuticals plc

Form 10-K for the Fiscal Year Ended December 31, 2018

Filed February 26, 2019

Form 8-K dated August 6, 2019

File No. 001-33500

Dear Ms. Mast and Ms. Connell:

 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
November 5, 2019 and subsequent oral comments regarding the Staff’s review of the above-referenced filings no later than February 3, 2020.

Please do not hesitate to contact me at +353 1 634 7818 if you have any questions or would like additional information regarding this matter.

Sincerely,

/s/ Patricia Carr

Patricia Carr

Vice President, Finance and Principal Accounting Officer

Jazz Pharmaceuticals plc

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

 Neena Patil, Senior Vice President and General Counsel

Emer McGrath, KPMG

Chadwick Mills, Cooley LLP

 Fifth Floor, Waterloo Exchange,

Waterloo Road, Dublin 4, Ireland

 p 353.1.634.7800   f  353.1.634.7850

Jazz Pharmaceuticals plc. Registered in Ireland (company number 399192). Registered Office: Fifth Floor, Waterloo Exchange, Waterloo Road, Dublin 4, Ireland. Directors: Bruce C. Cozadd – Chairman (USA),
Paul L. Berns (USA), Patrick G. Enright (USA), Peter Gray, Heather Ann McSharry, Seamus Mulligan, Kenneth W. O’Keefe (USA), Anne O’Riordan (HK), Norbert G. Riedel, Ph.D (USA), Elmar Schnee (CH), Catherine A. Sohn (USA), Rick E Winningham
(USA)