0000950123-11-001480.txt : 20110411 0000950123-11-001480.hdr.sgml : 20110408 20110107163442 ACCESSION NUMBER: 0000950123-11-001480 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20110107 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MEDICIS PHARMACEUTICAL CORP CENTRAL INDEX KEY: 0000859368 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 521574808 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7720 DOBSON ROAD CITY: SCOTTSDALE STATE: AZ ZIP: 85256 BUSINESS PHONE: 2125992000 MAIL ADDRESS: STREET 1: 7720 DOBSON ROAD CITY: SCOTTSDALE STATE: AZ ZIP: 85256 CORRESP 1 filename1.htm corresp

(LATHAM & WATKINS LLP LOGO)
January 7, 2011
VIA EDGAR CORRESPONDENCE
James Peklenk
Staff Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
650 Town Center Drive, 20th Floor
Costa Mesa, California 92626-1925
Tel: +1.714.540.1235 Fax: +1.714.755.8290
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  Re:    Medicis Pharmaceutical Corporation
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed March 1, 2010
Form 10-Q for the Nine Months Ended September 30, 2010
Filed November 9, 2010
File No. 001-14471
Dear Mr. Peklenk:
     On behalf of Medicis Pharmaceutical Corporation (the “Company”), we are responding to your letter dated December 22, 2010 with respect to the above-referenced filings. Pursuant to our conversation today, the Company hereby confirms its expectation that, on or about January 24, 2011, it will provide the Staff of the Division of Corporate Finance with the Company’s response to the Staff’s comments.
     If you have any questions or comments with regard to these responses or other matters, please call the undersigned at (714) 755-2231.
         
  Very truly yours,
 
 
  /s/ Wesley C. Holmes    
  Wesley C. Holmes   
  of LATHAM & WATKINS LLP   
 
cc:    Seth L. Rodner, Esq.,
of Medicis Pharmaceutical Corporation

Christopher A. Van Tuyl, Esq.,
of Medicis Pharmaceutical Corporation

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