January 7, 2013

VIA EDGAR

United States Securities and Exchange Commission

Washington, D.C. 20549

 

Attention:

Jim B. Rosenberg, Senior Assistant Chief Accountant

Division of Corporation Finance

 

Re:	Jazz Pharmaceuticals plc

Form 10-K for the Fiscal Year Ended December 31, 2011

Filed February 28, 2012

Form 10-Q for the Quarterly Period Ended September 30, 2012

Filed November 9, 2012

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 21, 2012 with respect to the Company’s Form 10-K for the fiscal year ended December 31, 2011 and Form 10-Q for the quarterly period ended September 30, 2012, no later than January 22, 2013.

Please do not hesitate to contact the undersigned 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

Vice President, Finance and Principal Accounting Officer

Jazz Pharmaceuticals plc

 

cc:	Suzanne Sawochka Hooper, Jazz Pharmaceuticals plc

Valerie Pierce, Jazz Pharmaceuticals plc

Chadwick Mills, Cooley LLP