United States securities and exchange commission logo November 15, 2021 Matthew Abernethy Chief Financial Officer NEUROCRINE BIOSCIENCES INC 12780 El Camino Real San Diego, CA 92130 Re: NEUROCRINE BIOSCIENCES INC 10-K filed February 5, 2021 Form 8-K filed August 3, 2021 Form 8-K filed February 4. 2021 Dear Mr. Abernethy: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Life Sciences