 | 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 | |
July 15, 2011 | ||
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, 2010 |
| Filed February 18, 2011 |
| File No. 1-1136 |
Dear Mr. Rosenberg:
We have received the supplemental oral comment from Ms. Sasha Parikh, Staff Accountant, on June 30, 2011 responding to Bristol-Myers Squibb Company’s response letter dated June 1, 2011 and, as discussed with Ms. Parikh, we anticipate providing a complete response by August 1, 2011.
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 |