[Baxter International Inc. Letterhead]
May 9, 2022
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F. Street, N.E.
Washington, D.C. 20549
| Attention: | Chris Edwards |
Laura Crotty |
| Re: | Baxter International Inc. |
Registration Statement filed on Form S-4 |
Filed April 28, 2022 |
File No. 333-264529 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Baxter International Inc. (the “Registrant”) hereby requests acceleration of effectiveness of the above-referenced Registration Statement on Form S-4 so that it will become effective as of 4:00 p.m. EST on May 11, 2022, or as soon as thereafter practicable.
Please do not hesitate to contact me at (224) 948-2000 or ellen_bradford@baxter.com with any questions you may have concerning this request. In addition, please notify me when this request for acceleration has been granted.
[Signature Page Follows]
| Sincerely, |
| /s/ Ellen K. Bradford |
| Ellen K. Bradford |
| Senior Vice President & Corporate Secretary |
| cc: | Catherine M. Clarkin |
Ari B. Blaut |
(Sullivan & Cromwell LLP) |
[Signature Page to Baxter International Inc. Form S-4 Acceleration Request]
