-----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, F4if+IjYSHHXACDIq6SaZB1tdbvfE0maxSA3x4jJ0zK2OfhZua362PvcUfsa/3QQ MLVN3Ul34Lz17IHtszZDNg== 0001104659-10-026266.txt : 20100924 0001104659-10-026266.hdr.sgml : 20100924 20100506142918 ACCESSION NUMBER: 0001104659-10-026266 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100506 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: 500 KENDALL STREET CITY: CAMBRIDGE STATE: MA ZIP: 02142 BUSINESS PHONE: 6172527500 MAIL ADDRESS: STREET 1: 500 KENDALL STREET CITY: CAMBRIDGE STATE: MA ZIP: 02142 CORRESP 1 filename1.htm

 

GRAPHIC

 

ROPES & GRAY LLP

ONE INTERNATIONAL PLACE

BOSTON, MA 02110-2624

WWW.ROPESGRAY.COM

 

 

May 5, 2010

Andrew J. Sung

 

617-951-7961

 

617-235-7351 fax

 

andrew.sung@ropesgray.com

 

 

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C.  20549-7010

 

Attention:              Tabatha Akins

Mary Mast

Bryan Pitko

 

Re:          SEC Comment Letter dated April 27, 2010

Genzyme Corporation

Form 10-K for the year ended December 31, 2009

Filed on March 1, 2010

File No. 000-14680

 

Ladies and Gentlemen:

 

On behalf of Genzyme Corporation (the “Company”), this letter is to confirm our telephone conversation this afternoon with Ms. Akins of the staff of the Securities and Exchange Commission wherein we advised Ms. Akins that our response to the staff’s comment later dated April 27, 2010 would be provided by May 28, 2010.

 

 

Very truly yours,

 

 

 

/s/ Andrew J. Sung

 

 

 

Andrew J. Sung

 

Ropes & Gray LLP

 

 

 

cc: Jodie Vasily-Cioffi, Genzyme Corporation

 


GRAPHIC 2 g95954bci001.jpg GRAPHIC begin 644 g95954bci001.jpg M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``H'!P@'!@H("`@+"@H+#A@0#@T- M#AT5%A$8(Q\E)"(?(B$F*S7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7& MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$! M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$" M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$ MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4 MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#0\(^'M.U/ MP!=ZE<)*+Z+S3'<),ZNI501C!]:ZJSU:];X7+JC3EKP:NX*>?K61X!_ MY)A?_2X_]`%6['_DC(_[!C_R-;2U?S.>&B5NQD:AHEGI/@*R\1V7FQZL!!,U MWYK%Y&CYVRZC`K@$C().16?XA_P"2/6G_`%[VO\TK M0^('_(%TO_L)6_\`,T7NUZA:R?HBM/I5MX;\;Z&FD&6VAOO.2X@$K,CA5R#@ MD\YI+C2;'6OB;>V^HP>?%'IT;JA=@`V[&>"*O>(_^1W\+?[]Q_Z`*;9_\E6U M'_L&1_\`H5*[M?R&TKV\_P!"'QT@T7P7%8Z8SVD,ES'`?+O-4KFR M@\*>+(+?10UK#<:>[2QAB5=ED4!B#WP3S6S\0[&:]\)3O;H7DM)$N0@_B"') M_3-78;/2?$B6>NA3(7MML;!R,*Q!(QZY'Z4)V0W&\CSSPOH=[J'P]N[F#6;F M"-#*6M!CRI`J@D''S<].#77RW45[\*)+F"W6VC?3&VPIT3Y<8'M65X!_Y)A? M_2X_]`%6['_DC(_[!C_R-5+5_,B"LOD0>(?^2/6G_7O:_P`TJ]\159]`TY$D M,;MJ$`5P,[3S@XJCXA_Y(]:?]>]K_-*T/B!_R!=+_P"PE;_S-);KU93V?HB[ M9>%9DUJ#5M5UBXU*>V5EMU>-8TCW<$X7J:Q;K3I]2^)U[%;ZGRZ=&Q>WV MY8;NAR#Q7>5R5G_R5;4?^P9'_P"A5,6]2I12LO,Z6TMFM[&.VFG>Z95VM++C M<_N<<5S?A<1^']9U+PR[XB4_;;/<>!$YP5_X"P/YUI^)M9FT2RM9X(HY&FO( MH"'S@!C@GCO7(?$1V@\4:?+$Q1VLI%++P2-Z\415].X3:6O8V/"7A[4M*\#7 M>E7D*I=R^;M0.&!W+@@W(^'\6@W>(;AK-H'(.X*Q!].O6N;FU#4[G M3]:UW^T[J.;3[XQ00H^(M@8#!7OD&O0S(1;F7'(3=C\*3DRE%'!SZ3XHU/PY M:>%[C2H+:*(QI+?"Y#*40C!5>N3@=:W_`!?I%YJVG6,%C&':"^AE<,P7"*>3 MS6!"FI7OA"?Q,VM7J7H#S(B28B4*Q^79T(XK3\1:C=S>&-(N8KB6VDO)X!(T M+;3AAR`:.9W%RJQUM6>NV/C>YUFPTE+Z">S2``W*Q$$')ZTXK>:#XJTNT MCU2[N[6_$BR1W3ARI49!!QQ4/C_4KVQ-BME=2P%=\TGEMC#[:A9+I,-M;-$H M,RRM(Y8$GY>`,"MK6[NXMM*>1;:XF:&6,-\K;E^7(^M0:O\`;K[Q=%IU MM>3011V!F<1N5!8R!1G\`::DT2X)[F!-`\-QJOA<*?/U+45FCX_Y9,=S-^`7 M]:]"G`%K(!T"'^5<+8:C/>>*(/$-2W4@<5!X=U9]&^']G>"RENHT$AD\HJ-BAF.3DU)XPN6O_``YI-U;_`+IK MB\@>/>,[2@70M:]_P`CEX<_WI__`$`5G^+H3?:Q=0#GR-%FD_$L,?\` MH-2"*^MO&NF?V[.EVTD<@LW@7RUC;'S;EYR2.^:M)%]M\6Z\.H2QC@_[Z#&@ M"+6Y#/X(T[4E^]:FVN<_0C/Z$UJ6"+/XIU2['/EQ0VZG\"Y_]#%9FBQ?VI\, MTMCRS6CQ?B,@?R%3^!)Y+W19K^4$-=7!;GT"JG_LM`S%T6R:]^&#K%_KHB9H MCW#(0P_E6[X18/X(M7!^_%(WYLQKGM-U6;P[IUSX7EM'DU!G=+3:R[)%;A23 MGCUK>\*V,NF6]_HX\(W5K-_:6R2*,(5*/N)(.<\=:VM=LYX_"VA6[1_O8; MFV#KD<8'-`%K7O\`DFV>IW^N:[=6.J_8E^UB)A]G63=M4# MJ>G6KVN1._B_P\ZKE4:;<<]/E%2>#HW&FW
-----END PRIVACY-ENHANCED MESSAGE-----