SEC Comment Letter for ABBOTT LABORATORIES (ABT) — Feb 11, 2022

ABBOTT LABORATORIES
Date: Feb. 11, 2022 · CIK: 0000001800 · Accession: 0000000000-22-001724

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File numbers found in text: 001-02189

Date

February 11, 2022

Author

Robert B. Ford

Form

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Company

ABBOTT LABORATORIES

Letter

United States securities and exchange commission logo February 11, 2022 Robert B. Ford President 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, 2020 Filed February 19, 2021 File No. 001-02189 Dear Mr. Ford: We have completed our review of your filing. 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, Division of Corporation Finance Office of Life Sciences

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United States securities and exchange commission logo
February 11, 2022
Robert B. Ford
President 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, 2020
Filed February 19, 2021
File No. 001-02189
Dear Mr. Ford:
            We have completed our review of your filing.  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,
Division of Corporation Finance
Office of Life Sciences

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