-----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, DrIL7a6iSul0gN6aFg41ruhZCiWmJ1p96AxfhfE3c6ZG/TUQUqdpv0Vg+OZnVAV2 XfsbaFm300k6SCkA1a60rg== 0001133796-07-000369.txt : 20071227 0001133796-07-000369.hdr.sgml : 20071227 20071106104541 ACCESSION NUMBER: 0001133796-07-000369 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20071106 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NPS PHARMACEUTICALS INC CENTRAL INDEX KEY: 0000890465 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 870439579 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 550 HILLS DRIVE CITY: BEDMINSTER STATE: NJ ZIP: 07921 BUSINESS PHONE: (908) 450-5300 MAIL ADDRESS: STREET 1: 550 HILLS DRIVE CITY: BEDMINSTER STATE: NJ ZIP: 07921 CORRESP 1 filename1.htm

Letterhead of NPS Pharmaceuticals, Inc.

November 6, 2007

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

	Re:	NPS Pharmaceuticals, Inc. (the “Registrant”)
		Registration Statement on Form S-3 filed on September 1, 2007 and amended on October 23, 2007 and November 5, 2007
		Registration No. 333-146235

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), the Registrant hereby respectfully request acceleration of the effectiveness of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”), so that the Registration Statement shall become effective at 10:00 a.m., New York Time, on November 8, 2007 or as soon thereafter as practicable.

The Registrant is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement. The Registrant has not engaged any underwriter, dealer or agent in connection with the sale of any of the securities to which the Registration Statement relates. The Registrant also acknowledges that:

	•	should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

	•	the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the accuracy and adequacy of the disclosure in the filing; and

	•	the Registrant may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please call Andrew Rackear at 908-450-5305 to provide notice of effectiveness of the Registration Statement.

	Very truly yours,

	NPS PHARMACEUTICALS, INC.


	By:	/s/ Andrew Rackear

	Name:	Andrew Rackear
	Title:	Vice President, Legal Affairs & Associate General Counsel

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