February 4, 2022
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street NE
Washington, D.C. 20549
| Attention: | Margaret Schwartz |
| Christopher Edwards |
| RE: | File No. 001-02189 |
Dear Ms. Schwartz and Mr. Edwards:
In reply to your letter of December 23, 2021, we supplement our response to Comment 2 submitted on January 31, 2022 as follows:
From time to time, Abbott has experienced isolated weather-related damages to some of its property or operations. However, the impact of such damages has not been material. In 2020, such damages constituted less than 1% of total operating expenses.
| Very truly yours, | |
| /s/ Robert E. Funck, Jr. | |
| Robert E. Funck, Jr. | |
| Executive Vice President, Finance and Chief Financial Officer |