SEC Comment Letter for ABBOTT LABORATORIES (ABT) — Jan 24, 2011

ABBOTT LABORATORIES
Date: Jan. 24, 2011 · CIK: 0000001800 · Accession: 0000000000-11-004802

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AI Filing Summary & Sentiment

File numbers found in text: 001-02189

Date

January 24, 2011

Author

Not clearly detected

Form

UPLOAD

Company

ABBOTT LABORATORIES

Letter

January 24, 2011 Thomas C. Freyman CFO & EVP Finance Abbott Laboratories 100 Abbott Park Road Abbott Park, Illinois 60064 Re: Abbott Laboratories Form 10-K for the Fiscal Year Ended December 31, 2009 Definitive Proxy Statement on Schedule 14A Filed March 15, 2010 File No. 001-02189

Dear Mr. Freyman: We have completed our review of your a bove-referenced filings and do not have any further comments at this time.

Sincerely,
J e f f r e y R i e d l e r A s s i s t a n t D i r e c t o r

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January 24, 2011
 Thomas C. Freyman CFO & EVP Finance Abbott Laboratories 100 Abbott Park Road Abbott Park, Illinois 60064
Re: Abbott Laboratories
  Form 10-K for the Fiscal Year Ended December 31, 2009
  Definitive Proxy Statement on Schedule 14A   Filed March 15, 2010
 File No. 001-02189

Dear Mr. Freyman:
 We have completed our review of your a bove-referenced filings and do not have any
further comments at this time.

Sincerely,

       J e f f r e y  R i e d l e r         A s s i s t a n t  D i r e c t o r

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