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2525 Dupont Drive, P.O. Box 19534, Irvine, California, USA 92623-9534 Telephone: (714) 246-4500 |
April 10, 2013
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 Fiscal Year Ended December 31, 2012 |
Filed February 26, 2013 |
File No. 001-10269 |
Dear Mr. Rosenberg:
We are responding to your letter dated April 5, 2013, regarding the review of the above-referenced filing. Pursuant to our discussion today with Mary Mast, Senior 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 3, 2013.
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: | Mary Mast, U.S. Securities and Exchange Commission |
Jeffrey L. Edwards, Allergan, Inc. |
Arnold A. Pinkston, Allergan, Inc. |
Matthew J. Maletta, Allergan, Inc. |