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
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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