[Baxter International Inc. Letterhead]
April 12, 2021
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Tim Buchmiller
Re: | Baxter International Inc. |
Registration Statement filed on Form S-4 |
File No. 333-255088 |
Filed April 7, 2021 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Baxter International Inc. (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective as of 12:00 p.m. EST on April 14, 2021, or as soon as thereafter practicable.
Please do not hesitate to contact me at (224) 948-2000 or ellen_bradford@baxter.com with any questions you may have concerning this request. In addition, please notify me when this request for acceleration has been granted.
[Signature Page Follows]
Sincerely, |
/s/ Ellen K. Bradford |
Ellen K. Bradford |
cc: | Catherine M. Clarkin |
Ari B. Blaut |
(Sullivan & Cromwell LLP) |