650 Town Center Drive, 20th Floor Costa Mesa, California 92626-1925 Tel: +714.540.1235 Fax: +714.755.8290 www.lw.com   FIRM / AFFILIATE OFFICES
September 20, 2007   VIA EDGAR AND FACSIMILE				Barcelona Brussels Chicago Frankfurt Hamburg Hong Kong London Los Angeles Madrid Milan Moscow Munich		New Jersey New York Northern Virginia Orange County Paris San Diego San Francisco Shanghai Silicon Valley Singapore Tokyo Washington, D.C.

Securities and Exchange Commission

Division of Corporation Finance

100 First Street, N.E.

Washington, D.C. 20549

 

Attn:		Tim Buchmiller
		Senior Counsel
		Mail Stop 6010

 

Dear Mr. Buchmiller:

On behalf of our client, Amgen Inc. (the “Company”), we confirm receipt of the comment letter to Mr. Kevin W. Sharer, the Company’s Chief Executive Officer, dated August 21, 2007, from the Staff of the Division of Corporation Finance of the Securities and Exchange Commission, concerning the above referenced filing. We are writing this letter to confirm that the Company anticipates submitting its response to the comment letter on or before October 15, 2007. The extension will enable the Company’s Compensation and Management Development Committee to review the draft responses to the comment letter at the Committee’s next regularly scheduled meeting to be held on October 2, 2007 and will enable management to reflect any views of the Committee in the comment letter response.

Please call me at 714-755-8261 if you have any questions regarding this letter.