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May 2, 2012
VIA EDGAR CORRESPONDENCE
Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549 |
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| Re: | Amgen Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2011 |
| Filed February 29, 2011 |
| Form 8-K dated January 26, 2012 |
| Filed January 26, 2012 |
| File No. 000-12477 |
Dear Mr. Rosenberg:
On behalf of Amgen Inc. (the “Company”), we are responding to your letter dated April 20, 2012 regarding the review of the above-referenced filings. Pursuant to my discussion today with Ibolya Ignat, Staff Accountant, the Company hereby confirms that it intends to provide the Staff of the Division of Corporate Finance with the Company’s response to the Staff’s comments on or before May 18, 2012.
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: | Daniel Greenspan, the Commission |
| Scot Foley, the Commission |
| Ibolya Ignat, the Commission |
| Jonathan M. Peacock, Amgen Inc. |
| David J. Scott, Esq., Amgen Inc. |
| Andrea Robinson, Esq., Amgen Inc. |