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SEC Comment Letter for NOVARTIS AG (NVS) — May 3, 2017

NOVARTIS AG
Date: May 3, 2017 · CIK: 0001114448 · Accession: 0000000000-17-015521

AI Filing Summary & Sentiment

Date
May 3, 2017
Author
/s/ Angela M. Connell
Form
UPLOAD
Company
NOVARTIS AG

Letter

Mail Stop 4546 May 3, 2017 VIA E -mail Mr. Harry Kirsch Chief Financial Officer Novartis AG Lichtstrasse 35 4056 Basel, Switzerland

Re: Novartis AG Form 20-F for Fis cal Year Ended December 31, 2016 Filed January 25, 2017 File No. 1 -15024

Dear Mr. Kirsch :

We have completed our review of your filings. 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.

Sincerely,
/s/ Angela M. Connell

Show Raw Text
Mail Stop 4546

         May 3, 2017

VIA E -mail
Mr. Harry Kirsch
Chief Financial Officer
Novartis AG
Lichtstrasse 35
4056 Basel, Switzerland

Re: Novartis AG
 Form 20-F for Fis cal Year Ended December 31, 2016
Filed  January  25, 2017
File No. 1 -15024

Dear Mr. Kirsch :

We have completed our review of your filings.  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.

Sincerely,

        /s/ Angela M. Connell

Angela M. Connell
Accounting Branch Chief
Office of Healthcare and
Insurance