Correspondence

0001193125-11-144293.txt : 20111007 0001193125-11-144293.hdr.sgml : 20111007 20110518170544 ACCESSION NUMBER: 0001193125-11-144293 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20110518 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: 345 PARK AVE CITY: NEW YORK STATE: NY ZIP: 10154 BUSINESS PHONE: 2125464000 MAIL ADDRESS: STREET 1: 345 PARK AVE CITY: NEW YORK STATE: NY ZIP: 10154 FORMER COMPANY: FORMER CONFORMED NAME: BRISTOL MYERS CO DATE OF NAME CHANGE: 19891012 CORRESP 1 filename1.htm Correspondence


		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

		May 18, 2011

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, 2010

Filed February 18, 2011

File No. 1-1136

Dear Mr. Rosenberg:

We have received the comment letter (the “Comment Letter”) dated May 4, 2011 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, 2010. We anticipate providing a complete response by June 1, 2011.

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

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