-----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, NznELsbQbU7l7OhaWwEtwWYSaHTFAmuhDzgCGhNfCn4NjQOqBw/QesL5MnHPZM6r 2K5jmlKySorFobnomOckbA== 0000950103-08-000955.txt : 20080811 0000950103-08-000955.hdr.sgml : 20080811 20080410142848 ACCESSION NUMBER: 0000950103-08-000955 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20080410 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Shire plc CENTRAL INDEX KEY: 0000936402 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: HAMPSHIRE INTL BUSINESS PARK STREET 2: CHINEHAM BASINGSTOKE CITY: HAMPSHIRE ENGLAND RG STATE: X0 ZIP: - BUSINESS PHONE: 1264333455 MAIL ADDRESS: STREET 1: HAMPSHIRE INTL BUSINESS PARK STREET 2: CHINEHAM BASINGSTOKE CITY: HAMPSHIRE ENGLAND RG STATE: X0 ZIP: - FORMER COMPANY: FORMER CONFORMED NAME: Shire plc DATE OF NAME CHANGE: 20051125 FORMER COMPANY: FORMER CONFORMED NAME: SHIRE PHARMACEUTICALS GROUP PLC DATE OF NAME CHANGE: 19980302 CORRESP 1 filename1.htm
 
 
Hampshire International Business Park
Basingstoke   Hampshire   RG24 8EP UK
Tel  +44 1256 894000
Fax +44 1256 894708
http://www.shire.com
 
 
 
Kei Ino, Staff Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

April 10, 2008

Re: Shire plc
Form 10-K for Fiscal Year Ended December 31, 2007
Filed February 25, 2008
File No. 000-29630

Dear Ms Ino,

As we discussed on the telephone, we are considering our response to your letter dated April 7, 2008.

In order to ensure the completeness and accuracy of our response, we will be conducting a detailed review of the items concerned in respect of the above filing.

We anticipate being able to complete this review and provide a response to the SEC by Friday May 2nd.  We trust that this is acceptable.


Sincerely,

/s/ Tim Martel

Tim Martel
Senior Director, Group Reporting

cc. Angus Russell, Chief Financial Officer

 
 
Shire plc  Registered in England 5492592    Registered Office as above
 
 
 
GRAPHIC 2 logo.jpg GRAPHIC begin 644 logo.jpg M_]C_X``02D9)1@`!``$`8`!@``#__@`?3$5!1"!496-H;F]L;V=I97,@26YC M+B!6,2XP,0#_VP"$``("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@(" M`@("`@,#`@(#`@("`P0#`P,#!`0$`@,$!`0$!`,$!`,!`@("`@("`@("`@," M`@(#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,# M`P,#`P,#`__$`:(```$%`0$!`0$!```````````!`@,$!08'"`D*"P$``P$! M`0$!`0$!`0````````$"`P0%!@<("0H+$``"`0,#`@0#!04$!````7T!`@,` M!!$%$B$Q008346$'(G$4,H&1H0@C0K'!%5+1\"0S8G*""0H6%Q@9&B4F)R@I M*C0U-CH.$A8:' MB(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7 MV-G:X>+CY.7FY^CIZO'R\_3U]O?X^?H1``(!`@0$`P0'!00$``$"=P`!`@,1 M!`4A,08205$'87$3(C*!"!1"D:&QP0DC,U+P%6)RT0H6)#3A)?$7&!D:)BH*#A(6& MAXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76 MU]C9VN+CY.7FY^CIZO+S]/7V]_CY^O_``!$(`#(`H`,!$0`"$0$#$0'_V@`, M`P$``A$#$0`_`/W\H`*`"@!"0!D\`2G3G*G"4N1M6Y>>SY9;-V[G=&IB*<54G*%6E?5P5G&/5^=NJ/$O%W_!3_ M`,-^$O%OBKPI+\+M:4]S&C#*)*UH9`IY`< M`\UZ-#@.M6H8>LL?"*KTJ=5+DE[OM(1G;YT51X:;AS)63T3O9[;GI4:BJTX5(Z*2NO(]'KA-`H`_(VY_X*N> M&+9[A#\)]>8V[2J<:SIXW&(L...,[:_1H^'U:3BO[1@N9I7Y)=3Q_P"U?>Y5 M1UO;=;WL?K%I-^-5TK3-36,PKJ6GV5^L3$,T0O+:.X$;,."5$F"1Z5^>58>R MJ5*=[^SE*-^_*VK_`('KQ=XQ?=)_>:%0,*`"@`H`*`"@`H`*`$)`!)(``))) MP`!U)/88H`^$_P!J+]H>4Z5KWP0^!4]QXK^-OB"#^RI(/#T?VN+P;IR^)/Q6\4W5S:ZK]EO)&\">!;BT@GU'7[G5M3A;S?%VIV%C9ZB[V]DZP M/+#M^T[C@_H>*S7$4L!5S%4W@1F))^!CQOF=&3^K4*-*G=M1DI3E MJ[WE.3O)W\DNEK'I_P!FT++F2.56Q*/,Z-&P'Z!P[Q%3S MNA6C*E]7Q.&4.>*=U)2Y4I1T6C<)73VT[Z^1C,$\(XN+O3DW9[-=;/[]#Z._ MX)D?$>[N?%?BSX&^(;B2_P#">N:,WC#0]*NB9+:TU[0-2TN6]B@1A\D%Y9LD MTL1^1CI@^7,K[_#XZP,%AZ.:T5[/$49^QG):.5.K&:5_.+TB]US>2.K*JGO3 MH2^%JZ7FG=_A?3KJ?G=\9/\`DL/Q:_[*C\0__4OUBOL\N:66Y7TMA<,__+>C MY>O^7?AQFF*K6_F_0_H]_9#O;/3OV6?@U=7UU;V5M'X,MR\]U-';PH!=7I): M25E4<`]Z_$^(H3EG^90IQNZ3\7/A?K M=^^EZ/X_\)W^H12/$]G:ZY823K(BH[H4$WW@LB''^T*\^IEF848>TJ8*M3A: M]W3DE;[C=5:7-RQG'F72_I_FCT)'1E5XV5D8!E9""K*>0RLIP01W%<-G%VMR MN/3:W^1IZ'Y,W/\`P3%^#T[7#-\8M7C,[2LV(-%^0R%B<9U+L6-?HD>.\R@X MM97"T6FE>?3_`+=/(_LNDI\WMGH[VLN]^Y^I=C+I.@Z?IND2:I9Q_P!GZ=96 MD1N;JV@ED@MK>.WCG,;2#`=8\Y'&JK M1C&-]DEVVT-*VOK&\+BSO+2Z,>TR"VN(9S&&SM+B)VV9VMC.,X/I6%JRHTTY2FH2Y8I*[;=MDM62ZE.#C%S47) MV2ONWT.Q=TB5G=EC102S.P15`ZEF)``]S7(D]$EKT2+V\DOE8X#6OBO\,O#E MS'9:YX\\*:5=2%5CM[S6["&5FI%;];?#O\`=U.LTG7=%URWCN]$U;3M4MI$$D5E2&&.)&9G8@`*2:NG3G4G"E3BY5)M1C&*N MW)NR22ZML3:BFV^515V]DE^A^>6L_$OXF_M@:UJO@3X$7U]X"^"6F75UI/C/ MXUO;W$=[XF8)9_:=#\#0E8F2003NQN!+&[)<1R%[=3$UU]I1P&7\,T:>+S>$ M<7FDTIT,"FN6EK)*=??2ZTT:NFDIOFY>!U*F*E[.A[E!-QG4V;LM5'9K??K= M=+FU\:OV8E\!_LN^.O!_[/UMJ5EXMD%GKFN:K'>/)XQ\6>YL5GE6U@:)96@\E$+7#>9GE.??6^(,)B,XE#ZLN:G3@XVHX=R35.2A9K1 MOEYVFU?F;M'1U<+[/"RIT&U423OM*5M[VU=^WRUZ_@-X*\8^)OAOXLT7QEX3 MOY]&\2^'+Y;W3KQ%&Z&94>*:&:%QB2":"2:&6)QAXY74\-7ZYB,)0QN&JX:O M1=6A67+)7TVS M^)OPX35+R(!9M9\)7R6C7/*J'.CZF0D#`9+;;YP3T`SBO@L9X>TW*^!QQ3S9*RJ4[66KB^MKZ+S?GU/K;0_VR_P!D#XSVFF6/ MC"_T*RN4N3);:-\3O#UND&G7J\+\2 MY1.4\)&;C;X\+4:YE;FMR)QF[)IV<;*Z9V0QF#KVC)I/I&:_X=?Y;;W/K;PQ M\/OAEH=Q!X@\'^#/!6DWL)SE:Z[Q;M==+K0ZX4J4'S0IQ@^C22W\T?RO?&3CX MP_%K&1_Q='XA^W_,WZQD?F:_?"/#'@+P!HFK7_`,/OA=H]MX=BLM.OH]&T.2\9/M,] MQK-[>W=O;ZGJDKR%T@9F\F)D"("7DD\BI/(LBQ5?%8NM"ABL?.51RDG*IHFH MJ$8QE*,([-I+F=[O9+6"Q6*IQI4D_9T5RV6BULW?S?3RT6^O@_Q.^#7Q,^!V MM6.E?$+PS?>%=2O8)+S2YC+!+;WD,$BQRS6&I6$LD$YC=XPXBE+(94W`;AGU M,#F6!S2E4J8*NL33IV4K73@VU9RA)*23Z72OT;L85J-;#24:EX]G?33JOO/U M6_X)I_M%>,?%>J:[\%O&NM2ZU::-X:/B#P7>:A(9=3MH++4X;?5M'DO)&,E] M!MU:VG@$A9XDMITW&,(L?P/'&2X:A2I9IA:7L:E2JH5U'2+YH7A4LM(N\6I6 MTDYQ=KW;];*\3*?-1G*[@KQOV6C7X]3\H6T1^"/P\E:*WO;F!#(XU'?(4C<#>V!ENI[U\YPA2IO)*[=)2:S'$*_*M M%[NE_P#@'7CYM3@E.WN0=KZZQWM;]?EU/%?A=^T7X_\`A-X0^).@^$=3O[;7 MOB(GAK3?^$@>YEN+K1-(TH>(#J2Z6)78P:G=OJME&DZ@^4D,I`\PQLOH8[(\ M+CZ^!Q%>DI4<#[:7LN6T9RFJ7+*5DDX1LVX]6XWTO?GHXF>'510;4YV5^R5_ MQO;IM`O'\OPY^(6KZ&WC/PMJEUXJN-`UN\M9+2#7=/GN- M0FU2:W8/`L>9&F:0C&6)QS6>/S/*Z&'Q>#CC,/1JQHU(*BJL%)/VSU/Q?>6%U-#/J4NH6[B6'1971?LUM$R>9&/,F+"810^3PUPM MALNP]+&8VA[?&U$I/F7N4(RY&H)-->T2?OR:]V32C;EO+HQV.E.;I49L:9I-_J$-S%]H@E MCM-2NTN`LD;*RO*B!@X.>:[Z_%>18*K+#U,6^>G)Q:IQJ2C%JZ<6X0<;I[Z] M&K&=/`8N<>9+D6ZYG:]]=/\`@]SSK3]=^.G[)WQ'-E'/KG@3Q9HCQ2W>B7,K M2Z3J5GJZ=<0$JL\6[`+&&5'&X=LZ>59_@N94X8K#55)1GO*#Y MFO=E92A*+T:ZRLY+H8QJ8C!5+7<)1^R]M5VOYW/Z+/V;OCKHO[0?PNTCQYID M45AJ:R2Z3XIT*.:WEMKR"0JI>"\B)`<,J_BN=Y35R M7'U,))N5.RG1J-]5 MY!N?DS\2_&NO?MS_`!A_X4)\+]5N=+^!?@*]CU/XI^-].N9;=O$JPRRVAL;$ MY\N\L);A;BWL(9(I8[F:"747#6UG'N_1L#A*/"&6?VOCH1J9OBXN&&H22?L7 M)'HMQHTFG4G%VO>^B_&V^MG;33]0_" M7A/P_P"!?#>C^$O"VF6NCZ%H-A;Z?I]C:0Q0(D-O$L?FRB%$$MU*5,DTS#?+ M([R.2SDG\_Q&(K8JO4Q%>;G5JRG"$:<5""Y8Q5DEH M='6)1\2?'C]@_P"#GQLO[WQ)`MYX!\97:9FUGPU;V*Z=?W6;UNNG,SX1^(OPC^)7PCU?B/X,UOPC> M72N]D=3M0+*_6(H)FTW5+9I;+41&70.;6XE"%@&QN&?J\'F."S"DZF"Q=+$0 MCHU"W/'X;52@VE=WFI^"_'ERUEH$5S=-(/"WB80/+:-8B8GR],U`0-:R6D>U1<3V\ MZ`'SA-\EQGDM'$X*>94E&GB<$N:;4;>VI-Z\S5O>AO%O7EO&VUO0RW%3IU(T M'K3E=+^[+5W7KLU\UK>_PK\9<_\`"X?BUD;3_P`+0^(.!C;Q_P`)=J^#C'<8 M.>^<]Z^LRVW]FY9:2TPN&^7[BE>[MM?1+6UGHKZ\>+M]9K:AJ^L:C=2W%RZJ#-,L+06 MX=\D16L2`[44#\7XJK3JY]C^9NU*4:<5_+&,(JR[)N\O63/HL!%0PE%15KJ[ MZ:MOM]Q\[?\`!5+1-.N/@CX(\02VZ_VKI/Q-L=,L;K:GF0V6M>&?$MQJ,&_9 MO\N6;1].#V:J)?)QDW^*1\"_P#!-UF7]J?PX%)4-X2\:*P!(!7^RE;:P'4;E4X/ M=0>U?6<;:9!6M_S^H>767H>?EFF)C;3?R^S-_GJ?"VI[OM.H87YO/N\+MS\W MF287;CUXQ7UM*RY-;*\==M.]^GWG$K>U6MES;WMI?>_ZGVM_P4'/_%^_"HXQ M_P`*-^'1Q@9Z:E^./PKYW@]?\(>(^S_PHXG?;[/2S_X8Z\P;52$=DH4WTO\` M#;O>WRMYF]_P3J^$6B?$[XY2ZMXDMX+[1_AQH;^*$TRYMH;JTU'6IKRWTW2( M;R&=&1[>!Y[F]P5.9;&$8P6(Y.,\RJX#*53H2=.IBZBI*47R2A#EYIM-6DVU M%0W2]YN_25991C4Q#E+14E=*VEWIKTZM_P##'[6?M2>(KKP?^SI\8-;TR9[* M\M/`NL6=C/;EHI+2?585T>":!HL&&2)[Y61EQM*`Y&*_+^'Z2KYWEM.:4HNO M"33V?(^=W3NG?EU74]O%R<,+6<=+0:72U]-/O/YA?`6NZ1X6\;>$O$NNZ(GB M71O#_B+2-:U'P\\R6T6M6NF7T%[)IDTTMM.D<%P(?*?=#("CL"IS7[SBJ4Z^ M%Q%"EB8X>=>G*G&HH-N#G%1YU91=XWOI*+;BVG=WE\M2E&%6$ZD'.,7=Q[]? M3?OOL?KFO_!672U`5?@C>JJ@!5'CFW`4`<``>%^!7YS_`,0[W_X6%'7KAI>; MOI5>^W>[VM=KV_[7I+_ES/[X_P"9\/?M3RZW#K+:K97UU97>GQ9CTBS:W%G.FI,`6E#?VDV`A!W_5 M6*C7G"^('W%:9+_`$\$XW$6J]0O M'S7B%A_W.6XM;PE.B[::2A&:5K)^[RR\FVW=WN^O*)M2JT[:-?. MG_6GUM_P4+^,-_\`"SX#W6D:')+;:[\2]0/@VWOH)7@GTW29+2:]\07D$D3* MZ326$/V%64@H=3\P$,BY^=X+RRGCLWC5K).C@$JSB[6E/F2@G=-63O-Z._+: MS5SMS&NZ&'<8VYJGNK;1?:=GOVMYW-[]@;X8V?PX_9P\'W@@MUUKX@1OXZUJ M\CB19IX]8YT*VDF`WO';:"E@H0DJLDMPR@&5MV/&&.EB\[Q%--JE@K4(1;T3 MCK4:6UY5'*[5KI+L5E])4L+3LDG-VA]HU\N=I^3?_``5&T[QQ MI.D?"WQ_X7UK7M)T;3;OQ!X7U\Z/JE_I\:7>L+IFHZ)-=1V=Q&'5QI6JQ"1U M.UBB@@R@-^B$XN$EZII/_,^BA*+BI0DG'HUM^!^=W_!1[XG M?":'X)ZS\/-0U+1-;^(NHZIX?G\-Z19SVE]J_AJ>UU2VO;W6[Q8I#)H\$FC6 M^HV0+['F_M((J-&9&C^TX*R_,%F=/&QA.C@J<*BG*2E&%6\7&,(Z)3:FXS?2 M/+O>R?GYE4I1P\J;:FPR32V? MCG2=:2F^52HSA'9 M>]43A%+1;RDKVMIT[>+@HOZU02TM)/[M7^1YK\8_^2P?%K_LJ7Q#]O\`F<-8 M]J[\NLLMRO96PN&OY+ZO1\MM^KZZ+[1C-,56Z:_H?TC_`+''_)L'P6_[$VV_ M]*[ROQ'B3_D>YG_U^?Y(^BP7^Z4/\/ZL^W_,( MK['C;_D05O\`K]A_S?I_7?<\[+-,3#I:_P#Z1,^%=4_UVH_]=;O_`-"DKZZE M\5/I[T?Z_I_?TY(_QX_XU_Z4?;/_``4''_%^O"IQ_P`T.^'0SP.VII]'?\ M$G?^1R^,7MX9\+?AG5=3KY[Q"TPV6VT_>5/+[$/3^N^YOD_\2MY17YGZJ?M# M^"K_`.(OP.^*7@K281/JVN^#-9M](MSM'GZM!;&]TN`%_E5I+^VMT#'@%P3C M%?`Y)B88+-LOQ-1\E*E6@YO7W8-\LF[:V49-M+='L8B#G0JPBM91:2?>VFWG MVU['\O'P[U/P]X9^(?@_5/'&B)K7A?1_%.D7'BO0+JV2<7^BVVH0?VUI\EI* MNV61K,7*>6^`6`!QUK]]QD)U<%B:>%JJCB9TI*C43Y>2JX14)W5-:*6KUMN] M7K+Y6@XTZ]-S5X1DN9/:U]=']^Q_27H7[,?[)WB;1]-\0>'OA'\+]8T35[2* M^TS4]/T/3[BSO+2==T9+\[*A2-FKWK2Z-HVER:T;E#JLNG M02Z3>W'G):"&PFE60IM-[;E)IQC%J,H.Z;VUT:/#O@#JG[7 MOP,\-:9\+/%_P2A^(OASPY%-IWAKQ%X?\6Z5IMS:6,<[S16UY-J`;[981I*8 MK?\`T6&5$549BB*J^OF]/AK-<15Q^&S9X"M6]Z=.I1G)2=K72C;ED[)R]YQ; MZ7;9CAOKF'C&C4H^TC':2DE9-[.^NFO39I=#[-TWQ'\7M:T]9/\`A7GA[P== M3`A&USQ=+KK69SC=5_71)?GU\B_XG^&]C\2OA]K7@/XI#3_`!'9^(K: M6#4EL;$Z=:6CG#6D^D1R33SVMQ:3I'/!/)/+*DJ!@_``BACG@,;2Q>6\^'>' M:<>>2E*722G91BU--J45%)IM6*E34H2A4LU+I:R7:WFM[]S\+OC=_P`$[OC' M\.=1NKSP#9M\2/"4EW<&QDTYH(?$=A9F4FVCU73I6BCGD6%D5I[1B)&1V$$8 M(6OUC*N,]UO*^W]7.3V6*IZ*G4C:VB4OELCJ?"/[)_[1?C_5+: MVL?AMXFM6O)ECEU7Q+!)HUI:@]9[R74BLXB49)\N&5O12>*YL3G^2X*FY2QU M*T-HTGSR>VD5!M7O?=I:[]KA@\3-I*FX^K>I[N#P4,(N9OFJ/=]%Z>I^0_P`4 M_P!E']HO5_BA\2M6TOX2>)KS3-5^(7C;4]-O(7T@0W=AJ'B;5+RSNHO,U16$ MT7P MM!9ZII5WY7VFRNENKIVAF,$LD>_:ZGY78?,.:_)<_K4:^&HPE%PE%6:?1W?8\+_`."A_P`.?''Q.^!^@>'OA_X: MU#Q3K5M\3-"U:?3M--LL\6FV_AOQ?:SWC?:KB%/*2XOK2,X8G,ZX!&2/6X,Q MN$P&:5ZN,KQPU*6%G!2E>W,ZM&27NIN[49/;H8YA1J5J,(4HW:J)OI9&O#]MX<\5VD^JW[::;:*XO=,,5K$ MPM;^5]TD@VC"$9/.*^IXLS?*\7DM6AA,=2KUO:T9*$>=.R;YFN:*6E^YQX'! MUZ%>,IQY8J^S_NR7YR7XGR!J'[(/[3$LU\8_@WXJ99);DH1)HV&#N^W'_$US M@@BOI:?$611<'_:M%6^NU_/H>Z_\$W/@O\`%3X5^*?BC=_$/P1K'A*UU;P_X=MM,GU- MK$I>3VVHZC+<11?8[R8ADCDC8[@HPXP3V\3C;,LOQN'P$<%BZ>(E3J5')0YD MXIQBDWS1CN[[&^78:KAJE7VD>5.*L_F_Z^9^M5?G9ZQ^/W[7?_!/C5O$GB+6 MOB?\#XK(W.KO+J?B'P%*Z67GZK-(9+W4?#EPV(5DNY',LEG,8D\PRNDJAO+K M]*X;XQHT*-/`9MS1]DE"EB-6N56Y8U4M;1BG%2C=VM=:7/&QF6MRE5H;N[-X>Q=JE6O@ZW+LZCIW6CM93::=_F<$:..AI&$XJUK?A_5CMOAO^Q7^T M9\9/$GG:YH.J^%;&ZE6?5O%OC[,LL;+$C$8:5SK%]OUC4[IS-?ZMJ4D2(LMY/*>2%"I M&D42!8XD5?Q[,\QKYIC:N,Q#M*H[1BK\M."^&$4V[12^;;;=VVSZ"A1CAJ4: M4-H]7O?=MGJ%>>:A0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0! "_]D_ ` end
-----END PRIVACY-ENHANCED MESSAGE-----