SEC Comment Letter for Merck & Co., Inc. (MRK) (CIK 0000310158) (MRK) — Oct 3, 2011
Merck & Co., Inc. (MRK) (CIK 0000310158)
Date: Oct. 3, 2011 · CIK: 0000310158 · Accession: 0000000000-11-058316
AI Filing Summary & Sentiment
Letter
October 3, 2011 Via E-mail Mr. Peter N. Kellogg Executive Vice President and Chief Financial Officer Merck & Co., Inc. One Merck Drive Whitehouse Station, NJ 08889-0100 Re: Merck & Co., Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 28, 2011 File No. 1-06571
Dear Mr. Kellogg: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in response to our co mments do not foreclose 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 proceed ing initiated by the Commission or any person under the federal securities laws of the Un ited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securi ties Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Melissa N. Rocha Melissa N. Rocha Accounting Branch Chief
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October 3, 2011 Via E-mail Mr. Peter N. Kellogg Executive Vice President and Chief Financial Officer Merck & Co., Inc. One Merck Drive Whitehouse Station, NJ 08889-0100 Re: Merck & Co., Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 28, 2011 File No. 1-06571 Dear Mr. Kellogg: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in response to our co mments do not foreclose 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 proceed ing initiated by the Commission or any person under the federal securities laws of the Un ited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securi ties Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Melissa N. Rocha Melissa N. Rocha Accounting Branch Chief