[ALLERGAN LETTERHEAD]
May 2, 2012
VIA EDGAR CORRESPONDENCE
Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Allergan, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2011
Filed February 28, 2012
File No. 001-10269
Dear Mr. Rosenberg:
We are responding to your letter dated May 1, 2012, regarding the review of the above-referenced filing. Pursuant to our discussion today with Tabatha Akins, Staff Accountant, we hereby confirm that Allergan, Inc. (the “Company”) intends to provide the Staff of the Division of Corporate Finance with the Company’s response to the Staff’s comments on or before May 30, 2012.
If you have any questions or comments with regard to this response or other matters, please call me at (714) 246-4815.
Very truly yours, |
/s/ James F. Barlow |
James F. Barlow Senior Vice President, Corporate Controller (Principal Accounting Officer) |
cc: | Jeffrey L. Edwards |
Arnold A. Pinkston
Matthew J. Maletta
Tabatha Akins