Katherine R. Kelly Vice President & Assistant General Counsel | ||
|
||
345 Park Avenue New York, NY 10154-0037 Tel 212-546-4852 Fax 212-546-9966 katherine.kelly@bms.com | ||
August 13, 2013 |
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 Fiscal Year Ended December 31, 2012 |
Filed February 15, 2013 |
File No. 001-01136 |
Dear Mr. Rosenberg:
We have received the comment letter (the Comment Letter) dated August 9, 2013 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, 2012. We are submitting this letter to confirm our conversation with your colleague, Mr. James Peklenk, on August 12, 2013 regarding the timing of our response to your comments. We anticipate providing a complete response by September 9, 2013.
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 |