SEC Comment Letter for ABBOTT LABORATORIES (ABT) — Jun 1, 2016
ABBOTT LABORATORIES
Date: June 1, 2016 · CIK: 0000001800 · Accession: 0000000000-16-078856
AI Filing Summary & Sentiment
Letter
Mail Stop 4720 June 1, 2016 Via E -mail Hubert L. Allen Executive Vice President, General Counsel and Secretary Abbott Laboratories Dept. 0364, Bldg. AP6D -2 100 Abbott Park Road Abbott Park, IL 60604
Re: Abbott Laboratories Annual Report on Form 10-K Filed February 19, 2016 File No. 001 -02189
Dear Mr. Allen :
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 under the feder al 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 ru les require.
Sincerely,
/s/ Suzanne
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Mail Stop 4720 June 1, 2016 Via E -mail Hubert L. Allen Executive Vice President, General Counsel and Secretary Abbott Laboratories Dept. 0364, Bldg. AP6D -2 100 Abbott Park Road Abbott Park, IL 60604 Re: Abbott Laboratories Annual Report on Form 10-K Filed February 19, 2016 File No. 001 -02189 Dear Mr. Allen : 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 under the feder al 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 ru les require. Sincerely, /s/ Suzanne Suzanne Hayes Assistant Director