SEC Comment Letter for NOVARTIS AG (NVS) — May 3, 2017
NOVARTIS AG
Date: May 3, 2017 · CIK: 0001114448 · Accession: 0000000000-17-015521
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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