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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

AI Filing Summary & Sentiment

File numbers found in text: 001-03215

Date
August 13, 2014
Author
Not clearly detected
Form
UPLOAD
Company
JOHNSON & JOHNSON (JNJ) (CIK 0000200406)

Letter

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

Show Raw Text
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