January 7, 2013
VIA EDGAR
United States Securities and Exchange Commission
Washington, D.C. 20549
| Attention: | Jim B. Rosenberg, Senior Assistant Chief Accountant |
| Division of Corporation Finance |
| Re: | Jazz Pharmaceuticals plc |
| Form 10-K for the Fiscal Year Ended December 31, 2011 |
| Filed February 28, 2012 |
| Form 10-Q for the Quarterly Period Ended September 30, 2012 |
| Filed November 9, 2012 |
| File No. 001-33500 |
Dear Mr. Rosenberg:
On behalf of Jazz Pharmaceuticals plc (the “Company”), this letter is being transmitted to inform the staff of the Securities and Exchange Commission (the “Staff”) that the Company intends to respond to the Staff’s letter dated December 21, 2012 with respect to the Company’s Form 10-K for the fiscal year ended December 31, 2011 and Form 10-Q for the quarterly period ended September 30, 2012, no later than January 22, 2013.
Please do not hesitate to contact the undersigned at (650) 496-2654 if you have any questions or would like additional information regarding this matter.
| Sincerely, |
| /s/ Karen J. Wilson |
| Karen J. Wilson |
| Vice President, Finance and Principal Accounting Officer |
| Jazz Pharmaceuticals plc |
| cc: | Suzanne Sawochka Hooper,Jazz Pharmaceuticals plc |
| Valerie Pierce, Jazz Pharmaceuticals plc |
| Chadwick Mills,Cooley LLP |
