January 6, 2015
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
|Re:||Jazz Pharmaceuticals plc|
|Form 10-K for the Fiscal Year Ended December 31, 2013|
|Filed February 25, 2014|
|Form 10-Q for the Quarterly Period Ended September 30, 2014|
|Filed November 4, 2014|
|File No. 001-33500|
Dear Mr. Rosenberg:
On behalf of Jazz Pharmaceuticals plc (the Company), this letter is being transmitted to inform the staff of the Securities and Exchange Commission (the Staff) that the Company intends to respond to the Staffs letter dated December 22, 2014 regarding the Staffs review of the above-referenced filings no later than January 20, 2015.
Please do not hesitate to contact me at (650) 496-2654 if you have any questions or would like additional information regarding this matter.
|Karen J. Wilson|
|Senior Vice President, Finance and Principal Accounting Officer|
|Jazz Pharmaceuticals plc|
|cc:||Matthew P. Young, Jazz Pharmaceuticals plc|
|Suzanne Sawochka Hooper, Jazz Pharmaceuticals plc|
|Chadwick Mills, Cooley LLP|