Wyrick Robbins Yates & Ponton LLP
4101 Lake Boone Trail, Suite 300
Raleigh, North Carolina 27607
DONALD R. REYNOLDS
dreynolds@wyrick.com
August 6, 2010
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549
Attention: Dana Hartz
| Re: | Salix Pharmaceuticals, Ltd. | |
| Form 10-K for the Fiscal Year ended December 31, 2009 | ||
| Filed March 9, 2010 | ||
| Proxy Statement on Schedule 14A | ||
| Filed April 30, 2010 | ||
| File No. 000-23265 |
Ladies and Gentlemen:
We write this letter on behalf of our client Salix Pharmaceuticals, Ltd. (the “Company”) in connection with the comments of the Staff of the Securities and Exchange Commission with respect to the above-captioned filings, as set forth in the Staff’s letter dated August 2, 2010. In a telephone conversation on August 5, 2010, between the undersigned and Dana Hartz of the Staff, the undersigned conveyed the Company’s request to extend the deadline to respond to the Staff’s comments to August 30, 2010. This letter will serve to memorialize that request.
If the Staff has any further comments, please direct them to the undersigned.
| Sincerely, |
/s/ Donald R. Reynolds |
| Donald R. Reynolds |
| cc: | Adam C. Derbyshire | |
| Timothy Creech | ||
| Mark D. Reeth, Esq. |
