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VERTEX PHARMACEUTICALS INCORPORATED |
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August 28, 2012 |
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Delivered via EDGAR |
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Securities and Exchange Commission |
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Division of Corporation Finance |
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100 First Street, N.E. |
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Mail Stop 4720 |
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Washington, DC 20549 |
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Attn: |
Jim B. Rosenberg, Senior Assistant Chief Accountant | |
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Lisa Vanjoske, Assistant Chief Accountant | |
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James Peklenk, Staff Accountant | |
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Re: |
Vertex Pharmaceuticals Incorporated | |
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Form 10-K for the Fiscal Year Ended December 31, 2011 | |
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Filed February 22, 2012 | |
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Form 10-Q for the Quarterly Period Ended March 31, 2012 | |
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Filed May 10, 2012 | |
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File No. 000-19319 |
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Ladies and Gentlemen:
This letter relates to comments from the staff (the “Staff”) of the Securities and Exchange Commission to Vertex Pharmaceuticals Incorporated (the “Company”) set forth in the Staff’s letter to the Company, dated August 20, 2012 (the “Comment Letter”), regarding the above referenced Company filings. As discussed with a representative of the Staff on August 23, 2012, the Company hereby confirms that the Company (i) has received the Comment Letter and (ii) will file its response to the Comment Letter on or before September 17, 2012.
Please contact me at 617-444-6227 in the event that you have any questions or concerns with respect to this matter.
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Very truly yours, |
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/s/ Valerie L. Andrews |
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Valerie L. Andrews |
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Vice President and General Counsel |