August 5, 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 July 25, 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 July 25, 2011 by August 8, 2011, the date requested by the staff. We will move the process to respond to the comment letter along expeditiously, and expect to provide a response by August 22, 2011.
If you have any questions, please feel free to contact me at 847-937-5952.
Very truly yours, |
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/s/ Greg W. Linder |
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Vice President and Controller |
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