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 | ||
| August 27, 2010 | ||
VIA EDGAR
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 (the “Comment Letter”) dated August 13, 2010 regarding the comment of the staff of the Securities and Exchange Commission (the “Commission”) with respect to the above referenced Annual Report on Form 10-K for the year ended December 31, 2009. We anticipate providing a complete response by September 1, 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 |