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Katherine R. Kelly | |
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Vice President & Assistant General Counsel | |
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345 Park Avenue |
New York, NY 10154-0037 |
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Tel 212-546-4852 |
Fax 212-546-9966 |
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katherine.kelly@bms.com | |
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July 16, 2015 |
VIA EDGAR
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: Bristol-Myers Squibb Company
Form 10-K for the Year Ended December 31, 2014
Filed February 13, 2015
File No. 001-1136
Dear Mr. Rosenberg:
We have received the comment letter (the Comment Letter) dated July 8, 2015 regarding the comments of the staff of the Securities and Exchange Commission (the Commission) with respect to the above-referenced Form 10-K for the fiscal year ended December 31, 2014. We are submitting this letter to confirm my conversation with your colleague, Rolf Sundwall today regarding the timing of our response to your comments. As discussed with Mr. Sundwall, we anticipate providing a complete response by August 7, 2015.
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Sincerely, |
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/s/ Katherine R. Kelly |
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Katherine R. Kelly |
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Vice President & Assistant General Counsel |
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