SEC Comment Letter for BECTON DICKINSON & CO (BDX) (CIK 0000010795) (BDX) — Apr 26, 2022
BECTON DICKINSON & CO (BDX) (CIK 0000010795)
Date: April 26, 2022 · CIK: 0000010795 · Accession: 0000000000-22-004417
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File numbers found in text: 001-04802
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United States securities and exchange commission logo
April 26, 2022
Thomas J. Spoerel
Senior Vice President, Controller & Chief Accounting Officer
Becton, Dickinson and Company
1 Becton Drive
Franklin Lakes, NJ 07417-1880
Re:Becton, Dickinson and Company
Form 10-K for the fiscal year ended September 30, 2021
Filed November 24, 2021
File No. 001-04802
Dear Mr. Spoerel:
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