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April 5, 2024
Peter Griffith
Executive Vice President and Chief Financial Officer
Amgen Inc.
One Amgen Center Drive
Thousand Oaks, CA 91320
Re:Amgen Inc.
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-37702
Dear Peter Griffith:
            We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
            Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
            After reviewing your response to this letter, we may have additional comments.
Form 10-K for Fiscal Year Ended December 31, 2023
Item 7. Management's Discussion and Analysis, page 61
1.We note within your earnings release on Form 8-K and in your earnings call transcript that
you discuss quantified details of changes in sales including, but not limited to, by volume
growth and net selling prices for total revenue, as well as details for specific products and
certain regions. Please tell us what consideration you gave to providing these discussions
of changes in quantitative terms within MD&A in addition to your qualitative discussions
of operating results in consideration of Item 303(b)(iii)(3) of Regulation S-K.
            In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.

 FirstName LastNamePeter Griffith
 Comapany NameAmgen Inc.
 April 5, 2024 Page 2
 FirstName LastName
Peter Griffith
Amgen Inc.
April 5, 2024
Page 2
            Please contact Lynn Dicker at 202-551-3616 or Kevin Kuhar at 202-551-3662 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences