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SEC Company Response from Merck & Co., Inc. (MRK) (CIK 0000310158) (MRK) — Apr 22, 2014

Merck & Co., Inc. (MRK) (CIK 0000310158)
Date: April 22, 2014 · CIK: 0000310158 · Accession: 0000310158-14-000017

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File numbers found in text: 001-06571

Referenced dates: April 10, 2014

Date
April 22, 2014
Author
/s/ Jon Filderman
Form
CORRESP
Company
Merck & Co., Inc. (MRK) (CIK 0000310158)

Letter

Division of Corporation Finance RE: Merck & Co., Inc. Form 10-K for the Fiscal Year Ended December 31, 2013 Filed February 27, 2014 File No. 001-06571

Dear Mr. Rosenberg:

Reference is made to the SEC's letter dated April 10, 2014, to the Company. This will confirm that I spoke with Mr. Donald Abbott, Senior Staff Accountant, today and Mr. Abbott indicated that the Staff has no objection to the Company’s plan to provide a response to the SEC's comment letter by Thursday, May 8, 2014.

Very truly yours,
/s/ Jon Filderman

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CORRESP
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filename1.htm

		LTR-JF-SEC-April222014

Jon Filderman
Managing Counsel - Corporate Legal Group

 Merck & Co., Inc.
One Merck Drive
P.O. Box 100, WS 3B-45
Whitehouse Station, NJ  08889-0100
Tel  908-423-3853
Fax 908-735-1216
jon_filderman@merck.com

April 22, 2014

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

RE:    Merck & Co., Inc.

Form 10-K for the Fiscal Year Ended December 31, 2013

Filed February 27, 2014

File No. 001-06571

Dear Mr. Rosenberg:

Reference is made to the SEC's letter dated April 10, 2014, to the Company.  This will confirm that I spoke with Mr. Donald Abbott, Senior Staff Accountant, today and       Mr. Abbott indicated that the Staff has no objection to the Company’s plan to provide a response to the SEC's comment letter by Thursday, May 8, 2014.

Very truly yours,

/s/ Jon Filderman