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Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We are aware that our report dated May 4, 2004 on our review of interim financial information of Bristol-Myers Squibb Company for the three month periods ended March 31, 2004 and 2003 and included in the Company's quarterly report on Form 10Q/A for the quarter ended March 31, 2004 is incorporated by reference in its Registration Statement dated June 28, 2004.
Yours very truly,
PricewaterhouseCoopers LLP
Philadelphia, Pennsylvania
June 28, 2004