SEC Comment Letter for ABBOTT LABORATORIES (ABT) — Aug 6, 2012
ABBOTT LABORATORIES
Date: Aug. 6, 2012 · CIK: 0000001800 · Accession: 0000000000-12-042362
AI Filing Summary & Sentiment
File numbers found in text: 001-02189
Letter
August 6, 2012 Via E -mail Thomas C. Freyman Executive Vice President, Finance and Chief Financial Officer Abbott Laboratories 100 Abbott Park Road Abbott Park, Illinois 60064 -6400
Re: Abbott Laboratories Annual Report on Form 10 -K for the Fiscal Year Ended December 31, 201 1 Filed February 21, 2012 File No. 001-02189
Dear Mr. Freyman :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jennifer Riegel for
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August 6, 2012 Via E -mail Thomas C. Freyman Executive Vice President, Finance and Chief Financial Officer Abbott Laboratories 100 Abbott Park Road Abbott Park, Illinois 60064 -6400 Re: Abbott Laboratories Annual Report on Form 10 -K for the Fiscal Year Ended December 31, 201 1 Filed February 21, 2012 File No. 001-02189 Dear Mr. Freyman : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jennifer Riegel for Jeffrey Riedler Assistant Director