SEC Comment Letter for ABBOTT LABORATORIES (ABT) — Apr 13, 2015
ABBOTT LABORATORIES
Date: April 13, 2015 · CIK: 0000001800 · Accession: 0000000000-15-020865
AI Filing Summary & Sentiment
Letter
April 13, 2015 Via E -mail Mr. Thomas C. Freyman Executive Vice President , Finance and Chief Financial Officer Abbott Laboratories 100 Abbott Park Road Abbott Park, Illinois 60064
Re: Abbott Laboratories Form 10-K for the Fiscal Year Ended December 31 , 2014 Filed February 27, 2015 File No. 1-02189
Dear Mr. Freyman :
We have completed our review of your filing. We remind you that our comments or changes to disclosu re in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the compa ny 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 to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Sharon M. Blume
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April 13, 2015 Via E -mail Mr. Thomas C. Freyman Executive Vice President , Finance and Chief Financial Officer Abbott Laboratories 100 Abbott Park Road Abbott Park, Illinois 60064 Re: Abbott Laboratories Form 10-K for the Fiscal Year Ended December 31 , 2014 Filed February 27, 2015 File No. 1-02189 Dear Mr. Freyman : We have completed our review of your filing. We remind you that our comments or changes to disclosu re in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the compa ny 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 to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Sharon M. Blume Sharon M. Blume Accounting Branch Chief