SEC Comment Letter for NOVARTIS AG (NVS, NVSEF) (CIK 0001114448) (NVS) — Jul 22, 2015
NOVARTIS AG (NVS, NVSEF) (CIK 0001114448)
Date: July 22, 2015 · CIK: 0001114448 · Accession: 0000000000-15-038011
AI Filing Summary & Sentiment
File numbers found in text: 001-15024
Letter
July 22, 2015 Via E-mail Mr. Felix R. Ehrat Group General Counsel Novartis AG Lichtstrasse 35 4056 Basel, Switzerland
Re: Novartis AG Form 20-F for Fiscal Year Ended December 31, 201 4 Filed January 27, 2015 File No. 001-15024
Dear Mr. Ehrat :
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 respect 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 person under the federal securities laws of the United States. We urge all persons who are resp onsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Joel Parker
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July 22, 2015 Via E-mail Mr. Felix R. Ehrat Group General Counsel Novartis AG Lichtstrasse 35 4056 Basel, Switzerland Re: Novartis AG Form 20-F for Fiscal Year Ended December 31, 201 4 Filed January 27, 2015 File No. 001-15024 Dear Mr. Ehrat : 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 respect 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 person under the federal securities laws of the United States. We urge all persons who are resp onsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief