May 3, 2017
BY EDGAR
Mr. Joel Parker
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-0405
www.sec.gov
RE: | CVS Health Corporation |
Form 10-K for the Fiscal Year Ended December 31, 2016
File No. 1-01011
Filed February 9, 2017
Request for extension to respond to Staff Comment Letter dated April 24, 2017
Dear Mr. Parker:
CVS Health Corporation (the “Company”) has received a comment letter dated April 24, 2017 (the “Comment Letter”) from the staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”) concerning the Company’s annual report on form 10-K for the fiscal year ended December 31, 2016 (the “Form 10-K”).
As discussed with the Staff on May 2, 2017, this letter confirms that the Staff has granted the Company’s request for an extension to on or before May 17, 2017 to respond to the Comment Letter relating to the Company’s Form 10-K.
If you have any questions or require additional information with respect to the above, please do not hesitate to contact me at (212) 848-7325 or sgiove@shearman.com, or David Denton at (401) 765-1500.
Very truly yours,
/s/ Stephen T. Giove
cc: | David M. Denton – Executive Vice President and Chief Financial Officer – CVS Health Corporation |
Colleen McIntosh – Senior Vice President & Corporate Secretary – CVS Health Corporation