| Vertex Pharmaceuticals Incorporated |
130 Waverly Street • Cambridge, MA 02139-4242 | |
Tel: 617.444.6100 • Fax: 617.444.6680 | |
www.vrtx.com |
May 2, 2006
Submitted via EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Mail Stop 3-9
Washington, DC 20549
Attn: | Jim B. Rosenberg, Senior Assistant Chief Accountant |
| Oscar Young, Senior Accountant |
| James Peklenk, Staff Accountant |
| Division of Corporation Finance |
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Re: | Vertex Pharmaceuticals Incorporated |
| Form 10-K for the Fiscal Year Ended December 31, 2005 |
File No. 000-19319 | |
| Addendum to Response Letter dated April 27, 2006 |
Ladies and Gentlemen:
Reference is made to the letter, dated April 27, 2006 (the “Response Letter”), submitted to the Securities and Exchange Commission (the “Commission”) by Vertex Pharmaceuticals Incorporated (the “Company”) in response to comments received from the staff of the Securities and Exchange Commission in the form of a letter, dated April 14, 2006.
In connection with the Company’s submission of the Response Letter, the Company hereby acknowledges and confirms:
• the Company is responsible for the adequacy and accuracy of the disclosure in the filings;
• staff comments or changes to disclosure in staff comments do not foreclose the Commission from taking any action with respect to the filing; and
• the Company may not assert staff comments as a defense in any proceeding imitated by the Commission or any person under federal securities laws of the United States.
Please feel free to contact me in the event that you have any questions with respect to this matter.
| Very truly yours, | |
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| /s/ Kenneth S. Boger |
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| Kenneth S. Boger | |
| Senior Vice President and General Counsel | |