February 4, 2022



United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street NE
Washington, D.C. 20549


Attention: Margaret Schwartz
  Christopher Edwards


RE:File No. 001-02189


Dear Ms. Schwartz and Mr. Edwards:


In reply to your letter of December 23, 2021, we supplement our response to Comment 2 submitted on January 31, 2022 as follows:


From time to time, Abbott has experienced isolated weather-related damages to some of its property or operations. However, the impact of such damages has not been material. In 2020, such damages constituted less than 1% of total operating expenses.


Very truly yours,  
/s/ Robert E. Funck, Jr.  
Robert E. Funck, Jr.  
Executive Vice President, Finance and Chief Financial Officer