October 17, 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”) |
|
| Form 10-K for Fiscal Year Ended December 31, 2007 (the “10-K”) |
|
| Form 10-Q for Fiscal Quarter Ended March 31, 2008 (the “10-Q”) |
|
| File No. 0-14680 |
Dear Mr. Rosenberg:
The Company confirms that it is in receipt of your October 14, 2008 response letter (the “Follow-up Comment Letter”) regarding our August 8, 2008 response to your original comment letter dated July 2, 2008, regarding the above-referenced 10-K and 10-Q. The Follow-up Comment Letter requests that the Company respond within 10 business days or tell the Staff when we will respond. The Company believes it will be able to fully respond to the Follow-up Comment Letter on or before November 14, 2008. If, as that date draws closer, the Company believes it requires additional time, we will contact you. The Company appreciates 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.
| Best regards, |
|
|
| /s/ Joanne M. Vasily-Cioffi |
|
|
| Joanne M. Vasily-Cioffi, Esq. |
| Senior Corporate Counsel |
| Genzyme Corporation |
