United States securities and exchange commission logo

                               December 23, 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 October 5, 2021 response to our comment
letter 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 disclosure.

              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
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       September 21, 2021 letter.

       Response dated October 5, 2021


   1.                                                   We note your response
to our prior comment number 2. As it relates to providing tailored
                                                        disclosure, please
explain in greater detail how the nature of your business supports your
                                                        conclusion that pending
or existing climate change related legislation, regulations, and
                                                        international accords
will not have a material impact. In addition, tell us how you
                                                        considered addressing
difficulties in assessing the timing and effect of pending legislation
                                                        or regulation.
   2.                                                   We note your response
to our prior comment number 4. In order for us to evaluate your
                                                        claim that the physical
effects of climate change have not had a material impact on your
                                                        operations and results,
please describe for us the physical effects of climate change, such
                                                        as effects of the
severity of weather, on your operations and results in greater detail. Your
 Robert B. Ford
December 23, 2021
Page 2
         response should address the potential for indirect weather-related
impacts that have
         affected or may affect your customers or suppliers and should include
         quantifying weather-related damages to your property or operations.
3.       Please tell us about the transition risks evaluated in preparing your
response to prior
         comment number 5, including the items noted in our prior comment.
Please also provide
         support for why you believe the effects of transition risks will not
be material. Include
         information in your response explaining how your efforts to reduce the
energy and carbon
         footprint of your operations address specific transition risks related
to climate change that
         may affect you.
      Please contact Margaret Schwartz at 202-551-7153 or Christopher Edwards
at 202-551-
6761 with any other questions.

FirstName LastNameRobert B. Ford                                Sincerely,
                                                                Division of
Corporation Finance
December 23, 2021 Page 2                                        Office of Life
FirstName LastName