December 21, 2011
VIA EDGAR AND OVERNIGHT MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Frank Wyman, Staff Accountant
Re: | ARIAD Pharmaceuticals, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2010, filed March 15, 2011
File Number: 002-21696
Ladies and Gentlemen:
On behalf of ARIAD Pharmaceuticals, Inc., a Delaware corporation (the Company), I received the letter (the Comment Letter) dated December 20, 2011, from Jim B. Rosenberg, Senior Assistant Chief Accountant, of the Staff of the Division of Corporation Finance of the Securities and Exchange Commission to Dr. Harvey J. Berger, Chairman, Chief Executive Officer and President of the Company, concerning the Companys Annual Report on Form 10-K for the fiscal year ended December 31, 2010.
The Company is working diligently on responses to the Comment Letter and intends to submit its response and the accompanying proposed revised disclosure by January 20, 2012. If you have any questions or comments regarding the Companys anticipated timing for the submission of its response, kindly contact me at (617) 621-2204 or our outside counsel, Scott A. Samuels, Esq. of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., at (617) 348-1798. Thank you for your time and attention.
Sincerely, |
/s/ Raymond T. Keane |
Raymond T. Keane |
Senior Vice President, General Counsel, Secretary and Chief Compliance Officer |
cc: |
ARIAD Pharmaceuticals, Inc. | |
Harvey J. Berger, M.D. | ||
Edward M. Fitzgerald | ||
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. | ||
Jonathan L. Kravetz, Esq. | ||
Scott A. Samuels, Esq. |
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