July 28, 2011
United States Securities and Exchange Commission
Jim B. Rosenberg, Senior Assistant Chief Accountant
Division of Corporate Finance
100 F Street N.E.
Washington, DC 20549
Re: | Cubist Pharmaceuticals, Inc. |
Dear Mr. Rosenberg:
We acknowledge receipt of your comment letter dated July 27, 2011, with respect to Cubist Pharmaceuticals, Inc.’s Form 10-K for the year ended December 31, 2010, and Form 10-Q for the quarterly period ended March 31, 2011.
We respectfully request an extension of 10 business days in order to adequately respond to your comments and our response would be submitted no later than August 24, 2011.
Sincerely, |
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/s/ David W.J. McGirr |
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David W.J. McGirr |
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Senior Vice President and Chief Financial Officer |
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cc: Tamara Joseph, Senior Vice President, General Counsel, and Secretary