Via EDGAR
United States Securities and Exchange Commission
Attention: Jim B. Rosenberg, Senior Assistant Chief Accountant
Division of Corporation Finance
100 F Street N.E.
Washington, DC 20549
Re: Cubist Pharmaceuticals, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2013
Filed February 25, 2014
File No. 001-36151
Dear Mr. Rosenberg:
Cubist Pharmaceuticals, Inc. (“Cubist” or the “Company”) is submitting this letter in response to your letter dated April 28, 2014, containing comments of the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) with regards to the Company’s Form 10-K for the year ended December 31, 2013, filed with the Commission on February 25, 2014 (“2013 Form 10-K”). Pursuant to the Company’s telephone call on May 1, 2014, with Ms. Kei Nakada, Staff Accountant, the Company requests additional time to respond fully to the Staff’s comment and anticipates submitting its response on or before May 23, 2014.
Sincerely, |
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/s/ Michael J. Tomsicek |
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Michael J. Tomsicek |
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Senior Vice President and Chief Financial Officer |
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cc: Michael W. Bonney, Chief Executive Officer
Thomas J. DesRosier, Executive Vice President, Chief Legal and Administrative Officer and Secretary