0001104659-11-019301.txt : 20111104 0001104659-11-019301.hdr.sgml : 20111104 20110408154045 ACCESSION NUMBER: 0001104659-11-019301 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20110408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ABBOTT LABORATORIES CENTRAL INDEX KEY: 0000001800 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 360698440 STATE OF INCORPORATION: IL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 ABBOTT PARK ROAD STREET 2: D-322 AP6D CITY: ABBOTT PARK STATE: IL ZIP: 60064-3500 BUSINESS PHONE: 8479376100 CORRESP 1 filename1.htm

April 8, 2011

Ms. Keira Nakada

United States Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 4720

100 F Street NE

Washington, D.C. 20549

RE:	Abbott Laboratories Comment Letter dated March 31, 2011
	File Number 001-02189

Dear Ms. Nakada:

Abbott will not be able to respond to the comment letter from the staff of the Securities and Exchange Commission dated March 31, 2011 by April 14, 2011, the date requested by the staff, given that we are also in the process of closing our books and preparing our financial results for the first quarter of 2011 during this period. We will move the process to respond to the comment letter along expeditiously, and expect to provide a response by April 28, 2011.

If you have any questions, please feel free to contact me at 847-937-5952.

Very truly yours,

Greg W. Linder

Vice President and Controller

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