June 9, 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 June 3, 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 June 3, 2011 by June 17, 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 July 1, 2011.

 

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

 

Very truly yours,

 

 

/s/ Greg W. Linder

 

Greg W. Linder

 

Vice President and Controller