VIA EDGAR
August 27, 2021
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: | Brian Cascio, Accounting Branch Chief and Christie Wong, Staff Accountant | |
Division of Corporation Finance | ||
Office of Healthcare and Insurance | ||
RE: | Horizon Therapeutics Public Ltd Company | |
Form 10-K for the Fiscal Year Ended December 31, 2020 | ||
Filed February 24, 2021 | ||
Form 10-Q for the Quarterly Period Ended June 30, 2021 | ||
Filed August 4, 2021 | ||
File No. 001-35238 |
Dear Mr. Cascio and Ms. Wong:
On behalf of Horizon Therapeutics Public Ltd Company (the “Company”), I am providing this letter in connection with the comments (the “Comments”) received from the staff of the U.S. Securities and Exchange Commission’s Division of Corporation Finance (the “Staff”) by letter dated August 23, 2021 with respect to the Company’s above-referenced filings.
By this letter the Company is requesting an extension of 10 business days (until September 13, 2021) to provide a response to the Comments. The Company respectfully advises the Staff that it is working with internal accounting and management personnel as well as the Company’s independent auditing firm and outside legal counsel to prepare the response. The Company is requesting additional time to respond due to the fact that many members of the Company’s management and financial staff have scheduled time off for summer vacations and the upcoming Labor Day holiday. As a result, the Company would appreciate additional time to respond to the Comments and coordinate discussion among appropriate individuals at the Company and its outside advisors.
Please contact me at (224) 383-3263 with any questions or if the Staff would like to further discuss the Company’s request for the extension of time to respond to the Comments.
Very truly yours, |
/s/ Paul W. Hoelscher |
Paul W. Hoelscher |
Executive Vice President, Chief Financial Officer |
cc: | Timothy P. Walbert |
Sean Clayton, Cooley LLP