SEC Comment Letter for ABBOTT LABORATORIES (ABT) — Jan 7, 2013
ABBOTT LABORATORIES
Date: Jan. 7, 2013 · CIK: 0000001800 · Accession: 0000000000-13-000968
AI Filing Summary & Sentiment
File numbers found in text: 001-02189
Letter
January 7, 2013 Via E -mail Mr. Thomas C. Freyman Executive Vice President , Finance and Chief Financial Officer Abbott Laboratories 100 Abbott Park Abbott Park, IL 60064
Re: Abbott Laboratories Item 4.01 Form 8-K dated December 14, 2012 Filed December 20, 2012 File No. 001-02189
Dear Mr. Freyman :
We have comple ted 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 under the federal securi ties 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 requi re.
Sincerely,
/s/ Jim B. Rosenberg
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January 7, 2013
Via E -mail
Mr. Thomas C. Freyman
Executive Vice President , Finance and Chief Financial Officer
Abbott Laboratories
100 Abbott Park
Abbott Park, IL 60064
Re: Abbott Laboratories
Item 4.01 Form 8-K dated December 14, 2012
Filed December 20, 2012
File No. 001-02189
Dear Mr. Freyman :
We have comple ted 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 under the
federal securi ties 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 requi re.
Sincerely,
/s/ Jim B. Rosenberg
Jim B. Rosenberg
Senior Assistant Chief Accountant