December 4, 2014
Via EDGAR
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
| Re: | Medivation, Inc. | |
| Form 10-K for the Fiscal Year Ended December 31, 2013 | ||
| Filed February 27, 2014 | ||
| Form 10-Q for the Quarterly Period Ended September 30, 2014 | ||
| Filed November 6, 2014 | ||
| File No. 001-32836 |
Dear Mr. Rosenberg:
We have received the comment letter dated November 24, 2014 to Mr. Richard A. Bierly, Chief Financial Officer, regarding the comments of the staff of the Securities and Exchange Commission with respect to the above-referenced Form 10-K for the fiscal year ended December 31, 2013 and the Form 10-Q for the quarterly period ended September 30, 2014. Confirming my phone conversation today with Mr. Joel Parker, Accounting Branch Chief, we will provide our responses to the comment letter by Monday, December 15, 2014. This extension will ensure that we have sufficient time to prepare our responses.
If you have any questions, please contact me at (415) 549-5208.
| Sincerely, |
| /s/ Richard A. Bierly |
| Chief Financial Officer |
525 Market Street, 36th floor San Francisco, CA 94105 (415) 543-3470 Fax (415) 543-3411 www.medivation.com