[Baxter International Inc. Letterhead]

May 9, 2022

Via EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Alan Campbell

Re: Baxter International Inc.

Registration Statement filed on Form S-3

Filed April 28, 2022

File No. 333-264528

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Baxter International Inc. (the “Registrant”) hereby requests acceleration of effectiveness of the above-referenced Registration Statement on Form S-3 so that it will become effective as of 4:00 p.m. EST on May 11, 2022, or as soon as thereafter practicable.

Please do not hesitate to contact me at (224) 948-2000 or ellen_bradford@baxter.com with any questions you may have concerning this request. In addition, please notify me when this request for acceleration has been granted.

[Signature Page Follows]

Sincerely,

/s/ Ellen K. Bradford

Ellen K. Bradford

Senior Vice President & Corporate Secretary

cc: Catherine M. Clarkin

Ari B. Blaut

(Sullivan & Cromwell LLP)

[Signature Page to Baxter International Inc. Form S-3 Acceleration Request]