Via Facsimile and U.S. Mail Mail Stop 6010 January 10, 2006 Mr. Thomas C. Freyman Executive Vice President, Finance and Chief Financial Officer Abbott Laboratories, Inc. 100 Abbott Park Road Abbott Park, IL 60064-6400 Re: Abbott Laboratories, Inc. Form 10-K for the fiscal year ended December 31, 2004 File No. 001-02189 Dear Mr. Freyman: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Jim Rosenberg Senior Assistant Chief Accountant