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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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 2g8S/jBSHAQpUiikohZ5jg==

<SEC-DOCUMENT>0000000000-06-001379.txt : 20060818
<SEC-HEADER>0000000000-06-001379.hdr.sgml : 20060818
<ACCEPTANCE-DATETIME>20060110125440
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-001379
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060110

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ABBOTT LABORATORIES
		CENTRAL INDEX KEY:			0000001800
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				360698440
		STATE OF INCORPORATION:			IL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		100 ABBOTT PARK ROAD
		STREET 2:		D-322 AP6D
		CITY:			ABBOTT PARK
		STATE:			IL
		ZIP:			60064-3500
		BUSINESS PHONE:		8479376100
PUBLIC REFERENCE ACCESSION NUMBER:		0001047469-05-005185
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 6010


January 10, 2006


Mr. Thomas C. Freyman
Executive Vice President, Finance and Chief Financial Officer
Abbott Laboratories, Inc.
100 Abbott Park Road
Abbott Park, IL 60064-6400

Re:	Abbott Laboratories, Inc.
	Form 10-K for the fiscal year ended December 31, 2004
	File No. 001-02189

Dear Mr. Freyman:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,


      Jim Rosenberg
							Senior Assistant Chief
Accountant


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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