-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, SwjNvvg7H+ZZynRVGdYpkXPDRHUX9jDjpeicd9VQx4+1E3SvFmXd5w545/A6mkSh itXeaJWZbpV/MRRqO8jpHw== 0001104659-08-064545.txt : 20090422 0001104659-08-064545.hdr.sgml : 20090422 20081017095800 ACCESSION NUMBER: 0001104659-08-064545 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20081017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GENZYME CORP CENTRAL INDEX KEY: 0000732485 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 061047163 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE KENDALL SQ CITY: CAMBRIDGE STATE: MA ZIP: 02139 BUSINESS PHONE: 6172527500 MAIL ADDRESS: STREET 1: ONE KENDALL SQUARE CITY: CAMBRIDGE STATE: MA ZIP: 02139 CORRESP 1 filename1.htm

 

October 17, 2008

 

VIA EDGAR

 

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

 

Re:

 

Genzyme Corporation (the “Company”)

 

 

Form 10-K for Fiscal Year Ended December 31, 2007 (the “10-K”)

 

 

Form 10-Q for Fiscal Quarter Ended March 31, 2008 (the “10-Q”)

 

 

File No. 0-14680

 

Dear Mr. Rosenberg:

 

The Company confirms that it is in receipt of your October 14, 2008 response letter (the “Follow-up Comment Letter”) regarding our August 8, 2008 response to your original comment letter dated July 2, 2008, regarding the above-referenced 10-K and 10-Q.  The Follow-up Comment Letter requests that the Company respond within 10 business days or tell the Staff when we will respond.  The Company believes it will be able to fully respond to the Follow-up Comment Letter on or before November 14, 2008.  If, as that date draws closer, the Company believes it requires additional time, we will contact you.  The Company appreciates the Staff’s willingness to allow for the additional time.

 

Please call the undersigned at (617) 768-6847 if you have any questions regarding this letter.

 

 

Best regards,

 

 

 

/s/ Joanne M. Vasily-Cioffi

 

 

 

Joanne M. Vasily-Cioffi, Esq.

 

Senior Corporate Counsel

 

Genzyme Corporation

 

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