United States securities and exchange commission logo

                             September 21, 2021

       Robert B. Ford
       President and Chief Executive Officer
       100 Abbott Park Road
       Abbott Park, Illinois 60064-6400

                                                        Re: ABBOTT LABORATORIES
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2020
                                                            Filed February 19,
                                                            File No. 001-02189

       Dear Mr. Ford:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

   1.                                                   We note that you
provided more expansive disclosure in your CSR report than you
                                                        provided in your SEC
filings. Please advise us what consideration you gave to providing
                                                        the same type of
climate-related disclosure in your SEC filings as you provided in your
                                                        CSR report.
   2.                                                   You generally refer to
federal and state environmental protection laws and regulations
                                                        concerning emissions
and discharges to the environment from various manufacturing
                                                        operations. Please
tailor the general disclosure about pending or existing climate change-
                                                        related legislation,
regulations, and international accords to describe the impact to your
                                                        business, financial
condition, and results of operations.
 Robert B. Ford
FirstName  LastNameRobert B. Ford
Comapany 21,
September  NameABBOTT
               2021        LABORATORIES
Page 2     21, 2021 Page 2
FirstName LastName
3.       To the extent applicable and material, discuss the indirect
consequences of climate-related
         regulation or business trends, such as the following:
             decreased demand for goods or services that produce significant
greenhouse gas
             emissions or are related to carbon-based energy sources;
             increased demand for goods that result in lower emissions than
competing products;
             increased competition to develop innovative new products that
result in lower
             emissions; and
             any anticipated reputational risks resulting from operations or
products that produce
             material greenhouse gas emissions.
4.       If material, discuss the significant physical effects of climate
change on your operations
         and results. This disclosure may include the following:
             severity of weather, such as floods, hurricanes, extreme fires,
and water availability
             and quality;
             quantification of any material weather-related damages to your
property or
             operations; and
             potential for indirect weather-related impacts that have affected
or may affect your
             major customers or suppliers.
5.       Disclose the material effects of transition risks related to climate
change that may affect
         your business, financial condition, and results of operations, such as
policy and regulatory
         changes that could impose operational and compliance burdens, market
trends that may
         alter business opportunities, credit risks, or technological changes.
6.       Disclose any material litigation risks related to climate change and
the potential impact to
         the company.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

      You may contact Margaret Schwartz at 202-551-7153 or Christopher Edwards
at 202-
551-6761 with any questions.


                                                               Division of
Corporation Finance
                                                               Office of Life