Katherine R. Kelly Senior Counsel, Corporate Securities |
345 Park Avenue Tel 212-546-4852 | New York, NY 10154-0037 Fax 212-605-9475 | |
| katherine.kelly@bms.com | ||
| May 11, 2009 | ||
Mr. Jeffrey Riedler
Assistant Director
U.S. Securities and Exchange Commission
Division of Corporation Finance
Washington, DC 20549
| Re: | Bristol-Myers Squibb Company |
Form 10-K for the Year Ended December 31, 2008
Filed February 20, 2009
File No. 1-01136
Dear Mr. Riedler:
Following up on our discussion with Suzanne Hayes on Friday, May 8, 2009, we respectfully request additional time to respond to the letter dated April 13, 2009 regarding the comments of the staff of the Securities and Exchange Commission (the “Commission”) with respect to the above-referenced Form 10-K for the fiscal year ended December 31, 2008.
We had previously indicated that we anticipated providing a response to you by May 11, 2009. We now expect to be in a position to provide a response to you no later than May 14, 2009.
| Sincerely, |
/s/ Katherine R. Kelly |
| Katherine R. Kelly |
Senior Counsel, Corporate Securities Bristol-Myers Squibb Company |