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SEC Comment Letter for BECTON DICKINSON & CO (BDX) (CIK 0000010795) (BDX) — May 4, 2005

BECTON DICKINSON & CO (BDX) (CIK 0000010795)
Date: May 4, 2005 · CIK: 0000010795 · Accession: 0000000000-05-021799

AI Filing Summary & Sentiment

File numbers found in text: 001-04802

Date
May 4, 2005
Author
Martin F. James
Form
UPLOAD
Company
BECTON DICKINSON & CO (BDX) (CIK 0000010795)

Letter

Re: Becton, Dickinson and Company Form 10-K for the fiscal year ended September 30, 2004 Filed December 13, 2004 File No. 001-04802

Mail Stop 0306

May 4, 2005

Mr. John R. Considine Executive Vice President and Chief Financial Officer Becton, Dickinson and Company 1 Becton Drive Franklin Lakes, New Jersey 07417-1880

Dear. Mr. Considine:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

Show Raw Text
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<FILENAME>filename1.txt
<TEXT>

Mail Stop 0306

      	May 4, 2005

Mr. John R. Considine
Executive Vice President and Chief Financial Officer
Becton, Dickinson and Company
1 Becton Drive
Franklin Lakes, New Jersey 07417-1880

      Re:	Becton, Dickinson and Company
      Form 10-K for the fiscal year ended September 30, 2004
      Filed December 13, 2004
      File No. 001-04802

Dear. Mr. Considine:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

							Sincerely,

							Martin F. James
							Senior Assistant Chief
Accountant

</TEXT>
</DOCUMENT>