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