SEC Comment Letter for ABBOTT LABORATORIES (ABT) — Sep 20, 2011
ABBOTT LABORATORIES
Date: Sept. 20, 2011 · CIK: 0000001800 · Accession: 0000000000-11-055989
AI Filing Summary & Sentiment
File numbers found in text: 001-02189
Letter
September 20, 2011 Via E-mail Mr. Miles White Chairman and Chief Executive Officer Abbott Laboratories 100 Abbott Park Road Abbott Park, Illinois 60064-6400
Re: Abbott Laboratories Form 10-K for the Year Ended December 31, 2010 Filed February 18, 2011 File No. 001-02189
Dear Mr. White:
We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Gus Rodriguez
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September 20, 2011 Via E-mail Mr. Miles White Chairman and Chief Executive Officer Abbott Laboratories 100 Abbott Park Road Abbott Park, Illinois 60064-6400 Re: Abbott Laboratories Form 10-K for the Year Ended December 31, 2010 Filed February 18, 2011 File No. 001-02189 Dear Mr. White: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Gus Rodriguez Gus Rodriguez Accounting Branch Chief