SEC Comment Letter for JOHNSON & JOHNSON (JNJ) (CIK 0000200406) (JNJ) — Aug 26, 2011
JOHNSON & JOHNSON (JNJ) (CIK 0000200406)
Date: Aug. 26, 2011 · CIK: 0000200406 · Accession: 0000000000-11-051463
AI Filing Summary & Sentiment
File numbers found in text: 001-03215
Letter
Re: Johnson & Johnson Form 10-K for the Fiscal Year Ended January 2, 2011 Filed February 24, 2011 File No. 001-03215 Form 10-Q for the Quarterly Period Ended April 3, 2011 Filed May 10, 2011 Dear Mr. Cosgrove: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
August 26, 2011 Via E-Mail
Stephen J. Cosgrove Vice President, Corporate Controller Johnson & Johnson One Johnson & Johnson Plaza New Brunswick, NJ 08933
Sincerely,
/s/ Joel Parker
Joel Parker Accounting Branch Chief
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August 26, 2011 Via E-Mail Stephen J. Cosgrove Vice President, Corporate Controller Johnson & Johnson One Johnson & Johnson Plaza New Brunswick, NJ 08933 Re: Johnson & Johnson Form 10-K for the Fiscal Year Ended January 2, 2011 Filed February 24, 2011 File No. 001-03215 Form 10-Q for the Quarterly Period Ended April 3, 2011 Filed May 10, 2011 Dear Mr. Cosgrove: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief