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SEC Company Response from ABBOTT LABORATORIES (ABT) — Sep 1, 2010

ABBOTT LABORATORIES
Date: Sept. 1, 2010 · CIK: 0000001800 · Accession: 0001104659-10-046958

AI Filing Summary & Sentiment

Referenced dates: August 18, 2010, August 18, 2010

Date
Sept. 1, 2010
Author
/s/
Form
CORRESP
Company
ABBOTT LABORATORIES

Letter

Division of Corporation Finance Securities and Exchange Commission Washington, D.C. 20549 Re: Abbott Laboratories Comment Letter Dated August 18, 2010

Dear Ms. Zukin:

This letter confirms our conversations of August 29 and August 31, 2010 regarding the deadline for Abbott Laboratories (“Abbott”) to respond to the comment letter from the staff of the Securities and Exchange Commission dated August 18, 2010 (the “Comment Letter”).

Abbott is unable to respond to the Comment Letter by September 1, 2010, the date requested by the staff. To respond to the Comment Letter, management needs first to review the response with the Compensation Committee of Abbott’s Board of Directors. We will move that process along expeditiously, and hope to have it completed by September 15, 2010. In the event that despite our efforts we are unable to meet this deadline, we will contact you immediately.

If you have any questions, please feel free to contact me at (847) 938-3591.

Sincerely,
/s/
John A. Berry

Show Raw Text
CORRESP
1
filename1.htm

  John
  A. Berry

  Abbott
  Laboratories

  t 847 938 3591

  Divisional
  Vice President,

  100
  Abbott Park Road

  f 847 938 9492

  Associate
  General Counsel

  Dept.
  32L, Bldg. AP6A-2

  john.berry@abbott.com

  and
  Assistant Secretary

  Abbott
  Park, IL 60064-6011

  Securities
  and Benefits

September 1,
2010

Rose
Zukin

Division
of Corporation Finance

Securities
and Exchange Commission

100
F Street, N.E.

Washington,
D.C.  20549

  Re:

  Abbott
  Laboratories

  Comment
  Letter Dated August 18, 2010

Dear
Ms. Zukin:

This
letter confirms our conversations of August 29 and August 31, 2010
regarding the deadline for Abbott Laboratories (“Abbott”) to respond to the
comment letter from the staff of the Securities and Exchange Commission dated August 18,
2010 (the “Comment Letter”).

Abbott
is unable to respond to the Comment Letter by September 1, 2010, the date
requested by the staff.  To respond to
the Comment Letter, management needs first to review the response with the
Compensation Committee of Abbott’s Board of Directors.  We will move that process along
expeditiously, and hope to have it completed by September 15, 2010. In the
event that despite our efforts we are unable to meet this deadline, we will
contact you immediately.

If
you have any questions, please feel free to contact me at (847) 938-3591.

Sincerely,

  /s/
  John A. Berry

  John
  A. Berry

  Divisional
  Vice President and

  Associate
  General Counsel