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                             September 22, 2022

       Stephen Williamson
       Senior Vice President and Chief Financial Officer
       Thermo Fisher Scientific Inc.
       168 Third Avenue
       Waltham, MA 02451

                                                        Re: Thermo Fisher
Scientific Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Filed February 24,
2022
                                                            Form 10-Q for the
Quarterly Period Ended July 2, 2022
                                                            Filed August 5,
2022
                                                            File No. 001-08002

       Dear Mr. Williamson:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-Q for the Quarterly Period Ended July 2, 2022

       Item 2. Management's Discussion and Analysis of Financial Condition and
Results of
       Operations, page 21

   1.                                                   Please discuss in
future filings whether supply chain disruptions or inflation have
                                                        materially affected
your outlook or business goals. Specify whether these challenges have
                                                        materially impacted
your results of operations or capital resources and quantify, to the
                                                        extent possible, how
your sales, profits, and/or liquidity have been impacted. Revise also
                                                        to discuss in future
filings any known trends or uncertainties resulting from mitigation
                                                        efforts undertaken, if
any. Explain whether any mitigation efforts introduce new material
                                                        risks, including those
related to product quality, reliability, or regulatory approval of
                                                        products.
 Stephen Williamson
Thermo Fisher Scientific Inc.
September 22, 2022
Page 2
2.    We note that your discussion within Results of Operations focuses on
individual segment
      operating performance. As required by Item 303(b) of Regulation S-X,
please revise
      future filings to also describe the underlying reasons for material
changes in quantitative
      and qualitative terms for the registrant as a whole.
Form 10-K for the Fiscal Year Ended December 31, 2021

Notes to Consolidated Financial Statements
Note 1. Nature of Operations and Summary of Significant Accounting Policies
Inventories, page F-13

3.    We note that during the third quarter of 2021 certain businesses changed
from the LIFO
      method to the FIFO method. Please explain to us why a preferability
letter from your
      independent registered public accountants was not provided as an exhibit.
Refer to ASC
      250-10-S99-4 and Item 601(B)(18) of Regulation S-K.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

      You may contact Lynn Dicker at (202) 551-3616 or Kristin Lochhead, Senior
Accountant, at (202) 551-3664 with any questions.



                                                            Sincerely,
FirstName LastNameStephen Williamson
                                                            Division of
Corporation Finance
Comapany NameThermo Fisher Scientific Inc.
                                                            Office of Life
Sciences
September 22, 2022 Page 2
cc:       Michael Boxer
FirstName LastName