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 Staff’s letter dated December 22, 2014 regarding the Staff’s 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.



/s/ Karen J. Wilson

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