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SEC Company Response from ABBOTT LABORATORIES (ABT) — Mar 16, 2017

ABBOTT LABORATORIES
Date: March 16, 2017 · CIK: 0000001800 · Accession: 0001104659-17-017138

AI Filing Summary & Sentiment

File numbers found in text: 333-216141

Date
March 16, 2017
Author
Not clearly detected
Form
CORRESP
Company
ABBOTT LABORATORIES

Letter

VIA EDGAR AND EMAIL Division of Corporation Finance 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

Show Raw Text
CORRESP
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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