# EDGAR Filing Document

**Accession Number:** 0000875320
**File Stem:** 0000000000-26-002758
**Filing Date:** 2026-3
**Character Count:** 3094
**Document Hash:** 6be2ad372c3b49d1e2bc6aa28c6996c0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-002758.hdr.sgml**: 20260514

**ACCESSION NUMBER**: 0000000000-26-002758

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260318

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** VERTEX PHARMACEUTICALS INC / MA
- **CENTRAL INDEX KEY:** 0000875320
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 043039129
- **STATE OF INCORPORATION:** MA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 000-19319

**BUSINESS ADDRESS:**
- **STREET 1:** 50 NORTHERN AVENUE
- **CITY:** BOSTON
- **STATE:** MA
- **ZIP:** 02210
- **BUSINESS PHONE:** 6173416393

**MAIL ADDRESS:**
- **STREET 1:** 50 NORTHERN AVENUE
- **CITY:** BOSTON
- **STATE:** MA
- **ZIP:** 02210
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000875320-26-000056

## Text-Extract

```

                                                            March 18, 2026

Charles F. Wagner, Jr.
Executive Vice President and Chief Operating & Financial Officer
Vertex Pharmaceuticals, Inc.
50 Northern Avenue
Boston, MA 02210

       Re: Vertex Pharmaceuticals, Inc.
           Form 10-K for Fiscal Year Ended December 31, 2025
           File No. 000-19319
Dear Charles F. Wagner Jr.:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for Fiscal Year Ended December 31, 2025
Financial Statements
B. Collaboration, License and Other Arrangements
Out-license Agreements, page F-20

1.     We note your disclosure stating that you entered into collaboration
agreements with Zai
       Lab Limited and Ono Pharmaceuticals Co. Ltd. In future filings, if
material, please
       expand your disclosure to describe the material terms of these
agreements including, but
       not limited to, the termination provisions and any royalty or milestone
payment
       requirements. Disclose the royalty rate or a range not exceeding 10%. In
addition, tell us
       how you considered whether to file the agreements as exhibits.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       Please contact Tracie Mariner at 202-551-3744 or Kevin Vaughn at
202-551-3494 with
any questions.
 March 18, 2026
Page 2

                 Sincerely,

                 Division of Corporation Finance
                 Office of Life Sciences

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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