| Sandra Leung Senior Vice President, General Counsel & Corporate Secretary | |
345 Park Avenue New York, NY 10154-0037 Tel 212-546-4260 Fax 212-546-9562 sandra.leung@bms.com | ||
September 17, 2007 | ||
Michael Reedich, Special Counsel
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
| Re: | Bristol-Myers Squibb Company | |
| Definitive 14A | ||
| Filed March 22, 2007 | ||
| File No. 1-01136 |
Dear Mr. Reedich:
Following up on our discussion today, this will confirm that Bristol-Myers Squibb Company has requested an extension to October 12, 2007 to respond to the comment letter we received regarding the above-referred filed document. This will also confirm that you have granted our request.
Sincerely, |
/s/ Sandra Leung |
Sandra Leung |