January 6, 2015

Via EDGAR

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.

 

Sincerely,

/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