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SEC Comment Letter for Merck & Co., Inc. (MRK) (CIK 0000310158) (MRK) — Jun 4, 2014

Merck & Co., Inc. (MRK) (CIK 0000310158)
Date: June 4, 2014 · CIK: 0000310158 · Accession: 0000000000-14-028379

AI Filing Summary & Sentiment

Date
December 31, 2013
Author
/s/ Andrew Mew
Form
UPLOAD
Company
Merck & Co., Inc. (MRK) (CIK 0000310158)

Letter

June 3 , 2014 Via E -mail Mr. Peter N. Kellogg EVP and Chief Financial Officer Merck & Co., Inc. One Merck Drive Whitehouse Station, NJ 08889

Re: Merck & Co., Inc. Form 10 -K for the Fis cal Year Ended December 31, 2013 Filed February 27, 2014 File No. 001 -06571

Dear Mr. Kellogg:

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respe ct 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 perso n 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 certai n that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require .

Sincerely,
/s/ Andrew Mew

Show Raw Text
June 3 , 2014

Via E -mail
Mr. Peter N. Kellogg
EVP and Chief Financial Officer
Merck & Co., Inc.
One Merck Drive
Whitehouse Station, NJ 08889

Re:           Merck & Co., Inc.
                 Form 10 -K for the Fis cal Year Ended December 31, 2013
                 Filed February 27, 2014
                 File No. 001 -06571

Dear Mr. Kellogg:

We have completed our review of your filing. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respe ct 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 perso n 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 certai n that the filing  include s the
information the Securities Exchange Act of 1934 and all applicable rules require .

Sincerely,

        /s/ Andrew Mew

        Andrew Mew
        Accounting Branch Chief