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
	October 21, 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 follow-up comment letter from the staff of the Securities and Exchange Commission (the “Commission”) dated October 4, 2013 responding to Bristol-Myers Squibb Company’s response letter dated September 9, 2013, 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 the staff of the Commission on October 16, 2013 regarding the timing of our response to your comments. We anticipate providing a response by November 4, 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