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SEC Company Response from NOVARTIS AG (NVS, NVSEF) (CIK 0001114448) (NVS) — Aug 15, 2011

NOVARTIS AG (NVS, NVSEF) (CIK 0001114448)
Date: Aug. 15, 2011 · CIK: 0001114448 · Accession: 0001104659-11-046781

AI Filing Summary & Sentiment

File numbers found in text: 001-15024

Referenced dates: June 30, 2011

Date
August 15, 2011
Author
Novartis AG
Form
CORRESP
Company
NOVARTIS AG (NVS, NVSEF) (CIK 0001114448)

Letter

Re: Novartis AG Form 20-F for Fiscal Year Ended December 31, 2010 Filed January 27, 2011 File No. 001-15024

Dear Mr. Rosenberg:

We are in receipt of your letter addressed to Jonathan Symonds, our Chief Financial Officer, dated July 29, 2011, which was in response to our letter dated June 30, 2011. As agreed in telephone calls between Barry Rosenfeld, of our affiliate Novartis Corporation, and Frank Wyman, Staff Accountant at SEC, our time to respond to your letter is extended through and including August 26, 2011. However, we anticipate that Comment 4 of your July 29 letter will be discussed during the scheduled August 29, 2011 conference call between SEC and Novartis.

Respectfully submitted,
Novartis AG

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CORRESP
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Novartis   AG

Postfach

4002   Basel

Switzerland

August 15, 2011

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

US Securities and Exchange Commission

100 F Street, N.E.

Washington, DC  20549

Re:          Novartis AG

Form 20-F for Fiscal Year Ended December 31, 2010

Filed January 27, 2011

File No. 001-15024

Dear Mr. Rosenberg:

We are in receipt of your letter addressed to Jonathan Symonds, our Chief Financial Officer, dated July 29, 2011, which was in response to our letter dated June 30, 2011.  As agreed in telephone calls between Barry Rosenfeld, of our affiliate Novartis Corporation, and Frank Wyman, Staff Accountant at SEC, our time to respond to your letter is extended through and including August 26, 2011.  However, we anticipate that Comment 4 of your July 29 letter will be discussed during the scheduled August 29, 2011 conference call between SEC and Novartis.

Respectfully submitted,

Novartis AG

/s/   JONATHAN SYMONDS

/s/   THOMAS WERLEN

Jonathan   Symonds

Thomas   Werlen

Chief   Financial Officer

General   Counsel

Novartis   Group

Novartis   Group