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SEC Comment Letter for BECTON DICKINSON & CO (BDX) (CIK 0000010795) (BDX) — Jun 6, 2023

BECTON DICKINSON & CO (BDX) (CIK 0000010795)
Date: June 6, 2023 · CIK: 0000010795 · Accession: 0000000000-23-005991

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 001-04802

Date
June 6, 2023
Author
Christopher DelOrefice
Form
UPLOAD
Company
BECTON DICKINSON & CO (BDX) (CIK 0000010795)

Letter

United States securities and exchange commission logo June 6, 2023 Christopher DelOrefice Chief Financial Officer BECTON DICKINSON & CO 1 Becton Drive Franklin Lakes, NJ 07417 Re:BECTON DICKINSON & CO Form 10-K filed November 22, 2022 Response dated May 17,2023 File No. 001-04802 Dear Christopher DelOrefice: 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 Industrial Applications and Services

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United States securities and exchange commission logo
June 6, 2023
Christopher DelOrefice
Chief Financial Officer
BECTON DICKINSON & CO
1 Becton Drive
Franklin Lakes, NJ 07417
Re:BECTON DICKINSON & CO
Form 10-K filed November 22, 2022
Response dated May 17,2023
File No. 001-04802
Dear Christopher DelOrefice:
            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 Industrial Applications and
Services