July 11, 2008
VIA EDGAR
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: |
| Genzyme Corporation (the “Company”) |
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| Form 10-K for Fiscal Year Ended December 31, 2007 (the “10-K”) |
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| Form 10-Q for Fiscal Quarter Ended March 31, 2008 (the “10-Q”) |
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| File No. 0-14680 |
Dear Mr. Rosenberg:
The Company confirms that it is in receipt of a comment letter (the “Comment Letter”) from the Staff of the Securities and Exchange Commission, dated July 2, 2008, regarding the above-referenced 10-K and 10-Q. The Comment Letter requests that the Company respond within 10 business days or tell the Staff when the Company will respond. In order to fully respond to the Comment Letter, the Company believes it will need until August 11, 2008. If, as that date draws closer, the Company believes it requires additional time, I will contact you. We appreciate the Staff’s willingness to allow for the additional time.
Please call the undersigned at (617) 768-6847 if you have any questions regarding this letter.
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| Best regards, |
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| /s/ Joanne M. Vasily-Cioffi |
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| Joanne M. Vasily-Cioffi, Esq. |
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| Senior Corporate Counsel |
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| Genzyme Corporation |
