SEC Company Response from ABBOTT LABORATORIES (ABT) — Mar 16, 2017
ABBOTT LABORATORIES
Date: March 16, 2017 · CIK: 0000001800 · Accession: 0001104659-17-017138
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File numbers found in text: 333-216141
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CORRESP 1 filename1.htm [Letterhead of Abbott Laboratories] March 16, 2017 VIA EDGAR AND EMAIL Suzanne Hayes Assistant Director, Office of Healthcare and Insurance U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Re: Abbott Laboratories Registration Statement on Form S-4 File No. 333-216141 Dear Ms. Hayes: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Abbott Laboratories (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-4, as amended, so that it will become effective at 4:00 p.m., Eastern Time, on Monday, March 20, 2017 or as soon thereafter as is practicable. Please contact Michael S. Benn of Wachtell, Lipton, Rosen & Katz at (212) 403-1158 with any questions you may have regarding this request. In addition, please notify Mr. Benn by telephone when this request for acceleration has been granted. ABBOTT LABORATORIES By: /s/ Karen M. Peterson Name: Karen M. Peterson Title: Vice President, Treasurer cc: Miles D. White, Chairman of the Board and Chief Executive Officer, Abbott Laboratories David K. Lam, Wachtell, Lipton, Rosen & Katz Michael S. Benn, Wachtell, Lipton, Rosen & Katz