December 11, 2018 Bruce Cozadd Chairman and Chief Executive Officer and Director Jazz Pharmaceuticals plc Fifth Floor, Waterloo Exchange Waterloo Road, Dublin 4, Ireland Re: Jazz Pharmaceuticals plc Form 10-K for the Fiscal Year Ended December 31, 2017 Filed February 27, 2018 File No. 001-33500 Dear Mr. Cozadd: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance