SEC Comment Letter for ABBOTT LABORATORIES (ABT) — Apr 22, 2013
ABBOTT LABORATORIES
Date: April 22, 2013 · CIK: 0000001800 · Accession: 0000000000-13-021615
AI Filing Summary & Sentiment
File numbers found in text: 001-02189
Letter
April 22 , 2013 Via E -mail Mr. Thomas C. Freyman EVP, Finance & Chief Financial Officer Abbott Laboratories 100 Abbott Park Road Abbott Park, IL 60064 -6400
Re: Abbott Laboratories Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed February 15, 2013 File No. 001-02189
Dear Mr. Freyman :
We have comp leted our review of your filings . 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Gus Rodriguez
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April 22 , 2013 Via E -mail Mr. Thomas C. Freyman EVP, Finance & Chief Financial Officer Abbott Laboratories 100 Abbott Park Road Abbott Park, IL 60064 -6400 Re: Abbott Laboratories Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed February 15, 2013 File No. 001-02189 Dear Mr. Freyman : We have comp leted our review of your filings . 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Gus Rodriguez Gus Rodriguez Accounting Branch Chief