Wachtell, Lipton, Rosen & Katz
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MARTIN LIPTON HERBERT M. WACHTELL BERNARD W. NUSSBAUM LAWRENCE B. PEDOWITZ PAUL VIZCARRONDO, JR. PETER C. HEIN HAROLD S. NOVIKOFF KENNETH B. FORREST MEYER G. KOPLOW THEODORE N. MIRVIS EDWARD D. HERLIHY DANIEL A. NEFF ERIC M. ROTH ANDREW R. BROWNSTEIN MICHAEL H. BYOWITZ PAUL K. ROWE MARC WOLINSKY DAVID GRUENSTEIN STEPHEN G. GELLMAN STEVEN A. ROSENBLUM |
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STEPHANIE J. SELIGMAN JOHN F. SAVARESE SCOTT K. CHARLES DAVID S. NEILL JODI J. SCHWARTZ ADAM O. EMMERICH GEORGE T. CONWAY III RALPH M. LEVENE RICHARD G. MASON MICHAEL J. SEGAL DAVID M. SILK ROBIN PANOVKA DAVID A. KATZ ILENE KNABLE GOTTS DAVID M. MURPHY JEFFREY M. WINTNER TREVOR S. NORWITZ BEN M. GERMANA ANDREW J. NUSSBAUM RACHELLE SILVERBERG |
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51 WEST 52ND STREET
NEW YORK, N.Y. 10019-6150
TELEPHONE: (212) 403 -1000
FACSIMILE: (212) 403 -2000
GEORGE A. KATZ (1965-1989)
JAMES H. FOGELSON (1967-1991)
OF COUNSEL
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DAVID C. BRYAN STEVEN A. COHEN DEBORAH L. PAUL DAVID C. KARP RICHARD K. KIM JOSHUA R. CAMMAKER MARK GORDON JOSEPH D. LARSON LAWRENCE S. MAKOW JEANNEMARIE O’BRIEN WAYNE M. CARLIN STEPHEN R. DiPRIMA NICHOLAS G. DEMMO IGOR KIRMAN JONATHAN M. MOSES T. EIKO STANGE DAVID A. SCHWARTZ JOHN F. LYNCH WILLIAM SAVITT ERIC M. ROSOF |
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MARTIN J.E. ARMS GREGORY E. OSTLING DAVID B. ANDERS ADAM J. SHAPIRO NELSON O. FITTS JEREMY L. GOLDSTEIN JOSHUA M. HOLMES DAVID E. SHAPIRO DAMIAN G. DIDDEN ANTE VUCIC IAN BOCZKO MATTHEW M. GUEST DAVID E. KAHAN DAVID K. LAM BENJAMIN M. ROTH JOSHUA A. FELTMAN ELAINE P. GOLIN EMIL A. KLEINHAUS KARESSA L. CAIN |
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ERIC S. ROBINSON |
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PETER C. CANELLOS |
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PATRICIA A. ROBINSON* |
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MICHAEL W. SCHWARTZ |
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* ADMITTED IN THE DISTRICT OF COLUMBIA |
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MICHELE J. ALEXANDER |
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ANDREW J.H. CHEUNG |
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AMANDA N. PERSAUD |
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Direct Dial: (212) 403-1394
November 30, 2012 |
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VIA HAND DELIVERY AND EDGAR
Mr. Jeffrey P. Riedler
Assistant Director
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
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Re: |
AbbVie Inc. | |
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Amendment No. 5 to Registration Statement on Form 10-12B | |
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Filed November 16, 2012 | |
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File No. 001-35565 |
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Dear Mr. Riedler:
On behalf of our client, AbbVie Inc. (the “Company”), which is currently a wholly owned subsidiary of Abbott Laboratories (“Abbott”), we are providing the Company’s responses to the comments of the Staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) set forth in your letter, dated November 27, 2012, with respect to the filing referenced above.
This letter and Amendment No.6 (“Amendment No. 6”) to the Registration Statement on Form 10 (File No. 001-35565) (the “Registration Statement” or the “Form 10”) are being filed electronically via the EDGAR system today. In addition to the EDGAR filing, we are delivering a hard copy of this letter, along with six copies of Amendment No. 6 marked to
Mr. Jeffrey P. Riedler
U.S. Securities and Exchange Commission
November 30, 2012
indicate changes from the version of the Registration Statement filed on November 16, 2012 (“Amendment No. 5”).
For the Staff’s convenience, the text of the Staff’s comments is set forth below in bold, followed in each case by the Company’s response. Terms not otherwise defined in this letter shall have the meanings set forth in Amendment No. 6. All references to page numbers in these responses are to the pages of the information statement filed as Exhibit 99.1 to Amendment No. 6 (the “Information Statement”).
General
1. Please file as an exhibit the purchase agreement entered into on November 5, 2012 by and among yourself, Abbott Laboratories and the representatives of the initial purchasers of your convertible notes.
Response: The exhibit list to the Registration Statement has been revised in response to the Staff’s comment to include the executed purchase agreement between the Company, Abbott Laboratories, as guarantor, and the representatives of the initial purchasers of the Company’s senior notes. The Company has filed a complete copy of the agreement as Exhibit 10.21 to the Registration Statement.
Unaudited pro forma condensed combined balance sheet, page 42
2. Please revise to include a cross reference to a footnote for the $1,000 short-term debt pro forma adjustment. If you do not include disclosure of the short-term debt in footnote G, please revise footnote G to disclose the amount of long-term debt as $14.7 billion.
Response: The Information Statement has been revised on pages 43–44 in response to the Staff’s comment.
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If you have any questions, please do not hesitate to contact the undersigned at (212) 403-1394 or Karessa L. Cain at (212) 403-1128.
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Very truly yours, |
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/s/ David K. Lam |
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David K. Lam |
Enclosures
cc: Richard A. Gonzalez, Chairman of the Board and Chief Executive Officer (AbbVie Inc.)
Laura J. Schumacher, EVP, General Counsel and Secretary (Abbott Laboratories)