August 31, 2024

Brian Mueller
Chief Financial Officer
BioMarin Pharmaceutical Inc.
770 Lindaro Street
San Rafael, California 94901

       Re: BioMarin Pharmaceutical Inc.
           Form 10-K for the fiscal year ended December 31, 2023
           Filed February 26, 2024
           Form 10-Q for the quarterly period ended June 30, 2024
           Filed August 5, 2024
           File No. 000-26727
Dear Brian Mueller:

       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-Q for quarterly period ended June 30, 2024
Notes to Condensed Consolidated Financial Statements
(10) Restructuring , page 16

1.     Please provide a detailed description of your strategic portfolio
assessment of research
       and development programs, particularly identification of terminated and
advanced
       programs as well as the criteria for research and development programs
that will meet "the
       highest bar for advancement." In this regard, you have now limited your
breakdown of
       research and development expense to three broad categories in lieu of a
detailed project-
       by-project expense breakdown as last provided in your Form 10-Q for the
nine months
       ended September 30, 2023. Explain your basis for removing this
information as well as
       corresponding discussion in the Business section, given the apparent
impact of the
       strategic portfolio assessment on your future research and development
activities. Revise
       your disclosures accordingly.
 August 31, 2024
Page 2

       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 Frank Wyman at 202-551-3660 or Daniel Gordon at
202-551-3486 with
any questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Life
Sciences
cc:   Eric Davis