SEC Comment Letter for ABBOTT LABORATORIES (ABT) — Mar 29, 2017
ABBOTT LABORATORIES
Date: March 29, 2017 · CIK: 0000001800 · Accession: 0000000000-17-010441
AI Filing Summary & Sentiment
Reasoning
Letter
March 29, 2017 Brian B. Yoor SVP, Finance and Chief Financial Officer Abbott Laboratories 100 Abbott Park Road Abbott Park, IL 60064 Abbott Laboratories Form 8-K filed January 25, 2017 File No. 001-02189Re: Dear Mr. Yoor: We have limited our review of your filing to the issue we have addressed in our comment. In our comment, we ask you to provide us with information so we may better understand your disclosure. Please respond to the comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Form 8-K filed January 25, 2017 Exhibit 99.1 Please refer to the non-GAAP reconciliations of financial information from continuing operations on pages 14 and 15. For each reconciliation and for each line item (other than intangible amortization), provide us a schedule of the "specified items" showing the amount and description of each specified item.
1.
Brian B. Yoor Abbott Laboratories 2 PageMarch 29, 2017 In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Sasha Parikh at 202-551-3627 or Kevin Vaughn at 202-551-3494 with any questions. Division of Corporation Finance Office of Healthcare and Insurance
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March 29, 2017
Brian B. Yoor
SVP, Finance and Chief Financial Officer
Abbott Laboratories
100 Abbott Park Road
Abbott Park, IL 60064
Abbott Laboratories
Form 8-K filed January 25, 2017
File No. 001-02189Re:
Dear Mr. Yoor:
We have limited our review of your filing to the issue we have addressed in our
comment. In our comment, we ask you to provide us with information so we may better
understand your disclosure.
Please respond to the comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to the comment, we may have additional comments.
Form 8-K filed January 25, 2017
Exhibit 99.1
Please refer to the non-GAAP reconciliations of financial information from continuing
operations on pages 14 and 15. For each reconciliation and for each line item (other than
intangible amortization), provide us a schedule of the "specified items" showing the
amount and description of each specified item.
1.
Brian B. Yoor
Abbott Laboratories
2 PageMarch 29, 2017
In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
You may contact Sasha Parikh at 202-551-3627 or Kevin Vaughn at 202-551-3494 with
any questions.
Division of Corporation Finance
Office of Healthcare and
Insurance