Exhibit 99
 
Securities and Exchange Commission 
450 Fifth Street, N.W. 
Washington, D.C. 20549
 
      Re: Vertex Pharmaceuticals Inc. 
          Registration on Form S-8
 
    We are aware that our report dated April 22, 1997 on our review of 
interim financial information of Vertex Pharmaceuticals Inc. for the period 
ended March 31, 1997 and included in the Company's quarterly report on Form 
10-Q for the quarter then ended is incorporated by reference in the Company's 
registration statements on Form S-8 (File Nos. 33-48030, 33-48348, 33-65742, 
33-93224, and 33-12325). Pursuant to Rule 436(c) under the Securities Act of 
1933, this report should not be considered a part of the registration 
statement prepared or certified by us within the meaning of Sections 7 and 11 
of that Act.

                                         /s/ Coopers & Lybrand L.L.P.
 


Boston MA 
April 22, 1997