<SEC-DOCUMENT>0001140361-18-038971-index.html : 20181214
<SEC-HEADER>0001140361-18-038971.hdr.sgml : 20181214
<ACCEPTANCE-DATETIME>20180924165907
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-18-038971
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20180924

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BRISTOL MYERS SQUIBB CO
		CENTRAL INDEX KEY:			0000014272
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				220790350
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		430 E. 29TH STREET
		STREET 2:		14 FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016
		BUSINESS PHONE:		2125464000

	MAIL ADDRESS:	
		STREET 1:		430 E. 29TH STREET
		STREET 2:		14 FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BRISTOL MYERS CO
		DATE OF NAME CHANGE:	19891012
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>s002448x1_corresp-image1.jpg
<TEXT>
Document 2 - file: s002448x1_corresp-image1.jpg

</DOCUMENT>
</SEC-DOCUMENT>