Katherine R. Kelly Vice President & Assistant General Counsel
	345 Park Avenue     New York, NY 10154-0037 Tel 212-546-4852    Fax 212-605-9475 katherine.kelly@bms.com
	August 27, 2010

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, 2009

Filed February 19, 2010

File No. 1-1136

Dear Mr. Rosenberg:

We have received the comment letter (the “Comment Letter”) dated August 13, 2010 regarding the comment of the staff of the Securities and Exchange Commission (the “Commission”) with respect to the above referenced Annual Report on Form 10-K for the year ended December 31, 2009. We anticipate providing a complete response by September 1, 2010.

Sincerely,

/s/ Katherine R. Kelly

Katherine R. Kelly

Vice President & Assistant General Counsel

cc: Charles Bancroft, Bristol-Myers Squibb Company

Sandra Leung, Bristol-Myers Squibb Company