May 18, 2005

Via U.S. mail and facsimile 888.329.2995

Greg Smith, Esq.
Skadden, Arps, Slate, Meagher & Flom
525 University Avenue, Suite 1100
Palo Alto, CA  94301

      Re:	BioMarin Pharmaceutical, Inc.
		Revise Preliminary Proxy Statement on Schedule 14A
	      Filed May 16, 2005
		File No. 0-26727

Dear Mr. Smith,

      We have reviewed your filing and have the following
comments. Where indicated, we think you should revise your document
in response to these comments.  If you disagree, we will consider
your explanation as to why a comment is inapplicable or a revision
is unnecessary.  Please be as detailed as necessary in your
explanation. In some of our comments, we may ask you to provide us
with supplemental information so we may better understand your
disclosure. After reviewing this information, we may or may not
raise additional comments.

	Please understand that the purpose of our review process is
to assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of our review.  Feel free to call us at the telephone number listed
at the end of this letter.

Schedule 14A

Dissident Shareholder Solicitation

1. Provide us with the basis for the assertion that Mr. Klein
elected not to comment upon the relevant portions of the Company`s
proxy statement or delete the reference.  For example, describe the
nature and extent to which Mr. Klein had discussions or
communications following his receipt of the portions of the proxy
statement with any Company representative on this matter.

2. Please reconcile the April 15 and April 18 dates cited in this
section.  For example, April 15 is designated as the date upon
which notice was received but April 18 is the date upon which the
Company is deemed to have been so notified.

3. Provide us with the basis for the assertion that the Committee
was influenced by an "apparent lack of candor" exhibited by Mr. Klein,
or delete the reference.  For example, confirm, if true, that the
Committee was unaware that Mr. Klein was nominated by the Caduceus
Entities and/or was otherwise of the belief that his interests
were not aligned with those of the Caduceus Entities.

 Closing Comments

      To the extent necessary, please file a revised proxy
statement in response to these comments.  In addition, provide a
letter keying your responses to the comments, and provide any
requested supplemental information.  If you believe complying
with these comments is not appropriate, tell us why in your letter.
The response letter should be uploaded to EDGAR, with the form type
label "CORRESP" and linked to the Exchange Act file number.  We may
have comments after reviewing revised materials and your responses.

      Please direct any questions to me at 202.551.3266.  You may
also contact us by facsimile at 202.772.9203.  Direct all
correspondence to the following ZIP code: 20549-0303.

Sincerely,


Nicholas P. Panos
Special Counsel
Office of Mergers and Acquisitions