| Katherine R. Kelly | |
Vice President & Assistant General Counsel | ||
345 Park Avenue New York, NY 10154-0037 | ||
Tel 212-546-4852 Fax 212-605-9475 | ||
katherine.kelly@bms.com |
June 4, 2010
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: | Bristol-Myers Squibb Company | |
| Form 10-K for the Year Ended December 31, 2009 | ||
| Filed February 19, 2010 | ||
| File No. 1-1136 |
Dear Mr. Rosenberg:
We have received the comment letter dated May 26, 2010 from you to Mr. Lamberto Andreotti, 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, 2009. We are submitting this letter to confirm my conversation with your colleague, Kei Nakada, today regarding the timing of our response to your comments. As discussed with Ms. Nakada, we anticipate providing a complete response by June 30, 2010.
Sincerely,
/s/ Katherine R. Kelly
Katherine R. Kelly
Vice President & Assistant General Counsel
| cc: | Charles Bancroft, Bristol-Myers Squibb Company |
| Sandra Leung, Bristol-Myers Squibb Company |