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    VERTEX PHARMACEUTICALS INCORPORATED
130 WAVERLY STREET  •  CAMBRIDGE, MA 02139-4242
TEL. 617.444.6100  •  FAX 617.444-6483
http://www.vrtx.com

February 14, 2005

Filed by EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn: Sonia Barros, Esq.

Ladies and Gentlemen:

        Reference is hereby made to a certain pre-effective Amendment No. 2 to the Registration Statement on Form S-3/A of Vertex Pharmaceuticals Incorporated (the "Registrant"), registration number 333-120055 (the "Amended Registration Statement") filed earlier today.

        In connection with the Registrant's request for effectiveness of the Amended Registration Statement, the Registrant confirms that:

        The Registrant hereby requests that the Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3/A to become effective at 4:45 p.m., Eastern Time, on February 14, 2005.

  Very truly yours,

 

/s/  
JEFFREY P. DONOHUE      
Jeffrey P. Donohue
Corporate Counsel
Vertex Pharmaceuticals Incorporated