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SEC Comment Letter for ABBOTT LABORATORIES (ABT) — Nov 16, 2017

ABBOTT LABORATORIES
Date: Nov. 16, 2017 · CIK: 0000001800 · Accession: 0000000000-17-040639

AI Filing Summary & Sentiment

Referenced dates: November 7, 2017

Date
November 16, 2017
Author
/s/ Cecilia Blye
Form
UPLOAD
Company
ABBOTT LABORATORIES

Letter

Re: Abbott Laboratories Form 10 -K for the Fiscal Year Ended December 31, 2016 Filed February 17, 2017 File No. 1-02189 Dear Mr. White: We refer you to our comment letter dated November 7, 2017, regarding business contacts with Syria. We have completed our review of this subject matter. 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.

November 16, 2017

Via E -mail Miles D. White Chairman of the Board and Chief Executive Officer Abbott Laboratories 100 Abbott Park Road Abbott Park, Illinois 60064 -6400

Sincerely,
/s/ Cecilia Blye

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November 16, 2017

Via E -mail
Miles D. White
Chairman of the Board and Chief Executive Officer
Abbott Laboratories
100 Abbott Park Road
Abbott Park, Illinois 60064 -6400

 Re: Abbott Laboratories
  Form 10 -K for the Fiscal Year Ended December 31, 2016
  Filed February 17, 2017
  File No. 1-02189
Dear Mr. White:
 We refer you to our comment letter dated November 7, 2017, regarding business contacts
with Syria.  We have completed our review of this subject matter.  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.

         Sincerely,

         /s/ Cecilia Blye

         Cecilia Blye, Chief
         Office of Global Security Risk

cc:  Suzanne Hayes
  Assistant Director
 Division of Corporation Finance