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Katherine R. Kelly
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Associate General Counsel & Corporate Secretary
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345 Park Avenue New York, NY 10154-0037
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Tel 212-546-4852 Fax 212-546-9966
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katherine.kelly@bms.com
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April 20, 2016 |
VIA EDGAR
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Office of Healthcare and Insurance
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re:
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Bristol-Myers Squibb Company
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Form 10-K for the Fiscal Year Ended December 31, 2015
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Filed February 12, 2016
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File No. 001-01136
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Dear Mr. Rosenberg:
We have received the comment letter (the “Comment Letter”) dated April 19, 2016, 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, 2015. We are submitting this letter to confirm my conversation with your colleague, Dorman Yale, earlier today regarding the timing of our response to your comments. As discussed with Ms. Yale, we anticipate providing a complete response by May 17, 2016.
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Sincerely,
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/s/ Katherine R. Kelly
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Katherine R. Kelly
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Associate General Counsel &
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Corporate Secretary
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