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650 Town Center Drive, 20th Floor Costa Mesa, California 92626-1925 Tel: +1.714.540.1235 Fax: +1.714.755.8290 www.lw.com
FIRM / AFFILIATE OFFICES | |||||||||||||||
| Abu Dhabi | Moscow | |||||||||||||||
| Barcelona | Munich | |||||||||||||||
| Beijing | New Jersey | |||||||||||||||
| Boston | New York | |||||||||||||||
| Brussels | Orange County | |||||||||||||||
| April 27, 2011 | Chicago | Paris | ||||||||||||||
| Doha | Riyadh | |||||||||||||||
| Dubai | Rome | |||||||||||||||
| VIA EDGAR CORRESPONDENCE | Frankfurt | San Diego | ||||||||||||||
| Hamburg | San Francisco | |||||||||||||||
| Hong Kong | Shanghai | |||||||||||||||
| Ms. Sasha S. Parikh | Houston | Silicon Valley | ||||||||||||||
| Staff Accountant | London | Singapore | ||||||||||||||
| Securities and Exchange Commission | Los Angeles | Tokyo | ||||||||||||||
| Division of Corporation Finance | Madrid | Washington, D.C. | ||||||||||||||
| 100 F Street, N.E. | Milan | |||||||||||||||
| Washington, D.C. 20549 | ||||||||||||||||
Re: Amgen Inc.
| Form 10-K for the Year Ended December 31, 2010 |
| Definitive Proxy filed April 7, 2011 |
| File No. 0-12477 |
Dear Ms. Parikh:
On behalf of Amgen Inc. (the “Company”), we are responding to your letter dated April 15, 2011 regarding the review of the above-referenced filings. Pursuant to our exchange of voicemails today, the Company hereby confirms that it will provide the Staff of the Division of Corporate Finance with the Company’s response to the Staff’s comments on or before May 13, 2011.
If you have any questions or comments with regard to this response or other matters, please call the undersigned at (714) 755-8245.
| Very truly yours, | ||
| /s/ Charles K. Ruck | ||
| Charles K. Ruck of LATHAM & WATKINS LLP | ||
| cc: | David J. Scott, Esq., Amgen Inc. |