SEC Comment Letter for JOHNSON & JOHNSON (JNJ) (CIK 0000200406) (JNJ) — May 16, 2013
JOHNSON & JOHNSON (JNJ) (CIK 0000200406)
Date: May 16, 2013 · CIK: 0000200406 · Accession: 0000000000-13-027069
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File numbers found in text: 001-03215
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May 16 , 2013 Via E -mail Mr. Dominic J. Caruso Chief Financial Officer Johnson & Johnson One Johnson & Johnson Plaza New Brunswick, NJ 08933 Re: Johnson & Johnson Form 10 -K for the Fiscal Year Ended December 30, 2012 Filed February 22, 2013 File No. 001-03215 Dear Mr. Caruso : We have completed our review of your filing. We remind you that our comments or chan ges to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any p erson under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief