[LEXICON
PHARMACEUTICALS, INC. LETTERHEAD]
September
16, 2009
Securities
and Exchange Commission
Division
of Corporate Finance
100 F
Street, N.E.
Washington,
D.C. 20549
Attention: Ms.
Laura Crotty
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Re:
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Request
for acceleration of effectiveness of registration statement on Form S-3
(File No. 333-161696) of Lexicon Pharmaceuticals,
Inc.
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Ladies
and Gentlemen:
Pursuant to Rule 461 under the
Securities Act of 1933, as amended, we hereby request that the effectiveness of
the above-captioned registration statement be accelerated so that such
registration statement will become effective on Friday, September 18, 2009 at
12:00 p.m., Eastern time, or as soon thereafter as practicable.
In
connection with such request, we hereby acknowledge that:
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should
the Commission or the staff, acting pursuant to delegated authority,
declare such registration statement effective, it does not foreclose the
Commission from taking any action with respect to such registration
statement;
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the
action of the Commission or the staff, acting pursuant to delegated
authority, in declaring such registration statement effective, does not
relieve us from our full responsibility for the adequacy and accuracy of
the disclosure in such registration statement;
and
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we
may not assert staff comments and the declaration of effectiveness as
defense in any proceeding initiated by the Commission or any person under
the federal securities laws of the United
States.
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Please call the undersigned at (281)
863-3321 with any questions regarding this matter.
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Very
truly yours,
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LEXICON
PHARMACEUTICALS, INC.
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By:
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/s/
JEFFREY L. WADE
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Name:
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Jeffrey
L. Wade
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Title:
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Executive
Vice President and General
Counsel
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