John A. Berry |
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Abbott Laboratories |
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t 847 938 3591 |
Divisional Vice President, |
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100 Abbott Park Road |
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f 847 938 9492 |
Associate General Counsel |
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Dept. 32L, Bldg. AP6A-2 |
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john.berry@abbott.com |
and Assistant Secretary |
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Abbott Park, IL 60064-6011 |
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Securities and Benefits |
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September 1, 2010
Rose Zukin
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: |
Abbott Laboratories |
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Comment Letter Dated August 18, 2010 |
Dear Ms. Zukin:
This letter confirms our conversations of August 29 and August 31, 2010 regarding the deadline for Abbott Laboratories (Abbott) to respond to the comment letter from the staff of the Securities and Exchange Commission dated August 18, 2010 (the Comment Letter).
Abbott is unable to respond to the Comment Letter by September 1, 2010, the date requested by the staff. To respond to the Comment Letter, management needs first to review the response with the Compensation Committee of Abbotts Board of Directors. We will move that process along expeditiously, and hope to have it completed by September 15, 2010. In the event that despite our efforts we are unable to meet this deadline, we will contact you immediately.
If you have any questions, please feel free to contact me at (847) 938-3591.
Sincerely,
/s/ John A. Berry |
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John A. Berry |
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Divisional Vice President and |
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Associate General Counsel |
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