Stephen J. Cosgrove Vice President Corporate Controller  One Johnson & Johnson Drive New Brunswick, NJ 08933  

May 9, 2011

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Re:         Johnson & Johnson

Form 10-K for the Fiscal Year Ended January 2, 2011

Filed February 24, 2011

File No. 001-03215

Dear Mr. Rosenberg:

We have received the comment letter dated May 3, 2011 from you to Mr. William C. Weldon, regarding the comments of the staff of the Securities and Exchange Commission (the “Commission”) with respect to the above-referenced Form 10-K for the fiscal year ended January 2, 2011.  Confirming my phone conversation today with Ms. Tabatha Atkins, we have requested and you have agreed to an extension of our response to the comment letter to Tuesday, May 31, 2011.  This extension will allow us sufficient time to prepare our response to the comment letter.

If you have any questions, please contact me at 732-524-1831.

 /s/ Stephen J. Cosgrove

Vice President

Corporate Controller

Chief Accounting Officer