SEC Comment Letter for JOHNSON & JOHNSON (JNJ) (CIK 0000200406) (JNJ) — Aug 13, 2014
JOHNSON & JOHNSON (JNJ) (CIK 0000200406)
Date: Aug. 13, 2014 · CIK: 0000200406 · Accession: 0000000000-14-041068
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File numbers found in text: 001-03215
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August 13, 2014 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 31, 2013 Filed February 21, 2014 File No . 001-03215 Dear Mr. Caruso: We have completed our review of your filing. We remind you that our comment s or changes to disclo sure in response to our comment s do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comment s as a defense in any proceeding initiated by the Commission or any person 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 filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincer ely, /s/ Jim B. Rosenberg Jim B. Rosenberg Senior Assistant Chief Accountant