United States securities and exchange commission logo February 18, 2021 Robert A. Bradway Chairman of the Board, Chief Executive Officer and President AMGEN INC One Amgen Center Drive Thousand Oaks, California 91320-1799 Re: AMGEN INC Registration Statement on Form S-4 Filed February 9, 2021 File No. 333-252898 Dear Mr. Bradway: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Margaret Schwartz at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: R. Charles Cassidy III, Esq.