JOHNSON & JOHNSON — Regulatory Filings 2012

Jun 8, 2012

CORRESP 1 filename1.htm html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd" Document created using WebFilings e2179a2 Copyright 2008-2012 WebFilings LLC. All Rights Reserved June SEC Comment Letter

Stephen J. Cosgrove Vice President Corporate Controller One Johnson & Johnson Plaza New Brunswick, NJ 08933

June 8, 2012

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Re: Johnson & Johnson

Form 10-K for the Fiscal Year Ended January 1, 2012

Filed February 23, 2012

Form 10-Q for the Quarterly Period Ended April 1, 2012

Filed May 7, 2012

File No. 001-03215

Dear Mr. Rosenberg:

We have received the comment letter dated June 1, 2012 from you to Mr. Dominic J. Caruso, Chief Financial Officer, regarding the comments of the staff of the Securities and Exchange Commission (the “Commission”) with respect to the above-referenced Form 10-K for the fiscal year ended January 1, 2012 and Form 10-Q for the quarter ended April 1, 2012. Confirming a phone conversation yesterday between Mr. Philip A. Savas, Vice President, Assistant Corporate Controller and Ms. Dana Hartz, Staff Accountant, we have requested an extension of our response to the comment letter to Friday, June 29, 2012. This extension will allow us sufficient time to prepare our response to the comment letter.

If you have any questions, please contact me at 732-524-1831.

Sincerely, /s/ Stephen J. Cosgrove Vice President Corporate Controller Chief Accounting Officer