[Letterhead of Abbott Laboratories]
March 16, 2017
VIA EDGAR AND EMAIL
Suzanne Hayes
Assistant Director, Office of Healthcare and Insurance
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Re: Abbott Laboratories
Registration Statement on Form S-4
File No. 333-216141
Dear Ms. Hayes:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Abbott Laboratories (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-4, as amended, so that it will become effective at 4:00 p.m., Eastern Time, on Monday, March 20, 2017 or as soon thereafter as is practicable.
Please contact Michael S. Benn of Wachtell, Lipton, Rosen & Katz at (212) 403-1158 with any questions you may have regarding this request. In addition, please notify Mr. Benn by telephone when this request for acceleration has been granted.
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ABBOTT LABORATORIES | |
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By: |
/s/ Karen M. Peterson |
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Name: |
Karen M. Peterson |
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Title: |
Vice President, Treasurer |
cc: Miles D. White, Chairman of the Board and Chief Executive Officer, Abbott Laboratories
David K. Lam, Wachtell, Lipton, Rosen & Katz
Michael S. Benn, Wachtell, Lipton, Rosen & Katz