SEC Comment Letter for Vanda Pharmaceuticals Inc. (VNDA) (CIK 0001347178) (VNDA) — Mar 6, 2015

Vanda Pharmaceuticals Inc. (VNDA) (CIK 0001347178)
Date: March 6, 2015 · CIK: 0001347178 · Accession: 0000000000-15-013688

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File numbers found in text: 001-34186

Date

March 6, 2015

Author

/s/ Joel Parker

Form

UPLOAD

Company

Vanda Pharmaceuticals Inc. (VNDA) (CIK 0001347178)

Letter

March 6, 2015 Via E -mail James P. Kelly Senior Vice President, Chief Financial Officer, Secretary and Treasurer Vanda Pharmaceuticals Inc. 2200 Pennsylvania Avenue, N.W., Suite 300 E Washington, D.C. 20037

Re: Vanda Pharmaceuticals Inc . Form 10 -K for the Fiscal Year Ended December 31, 2013 Filed February 25 , 2014 File No. 001-34186

Dear Mr. Kelly :

We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Joel Parker

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March 6, 2015

Via E -mail

James P. Kelly
Senior Vice President, Chief Financial Officer, Secretary and Treasurer
Vanda Pharmaceuticals Inc.
2200 Pennsylvania Avenue, N.W., Suite 300 E
Washington, D.C. 20037

Re: Vanda  Pharmaceuticals Inc .
 Form 10 -K for the Fiscal Year Ended December  31, 2013
 Filed February 25 , 2014
 File No. 001-34186

Dear Mr. Kelly :

We have completed our review of your filings.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United  States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing  to be certain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

        /s/ Joel Parker

Joel Parker
        Accounting Branch Chief

SecProbe.io