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                              April 5, 2024

       Peter Griffith
       Executive Vice President and Chief Financial Officer
       Amgen Inc.
       One Amgen Center Drive
       Thousand Oaks, CA 91320

                                                        Re: Amgen Inc.
                                                            Form 10-K for 
Fiscal Year Ended December 31, 2023
                                                            File No. 001-37702

       Dear Peter Griffith:

              We have limited our review of your filing to the financial 
statements and related
       disclosures and have the following comment.

              Please respond to this letter within ten business days by 
providing the requested
       information or advise us as soon as possible when you will respond. If 
you do not believe a
       comment applies to your facts and circumstances, please tell us why in 
your response.

                                                        After reviewing your 
response to this letter, we may have additional comments.

       Form 10-K for Fiscal Year Ended December 31, 2023

       Item 7. Management's Discussion and Analysis, page 61

   1.                                                   We note within your 
earnings release on Form 8-K and in your earnings call transcript that
                                                        you discuss quantified 
details of changes in sales including, but not limited to, by volume
                                                        growth and net selling 
prices for total revenue, as well as details for specific products and
                                                        certain regions. Please 
tell us what consideration you gave to providing these discussions
                                                        of changes in 
quantitative terms within MD&A in addition to your qualitative discussions
                                                        of operating results in 
consideration of Item 303(b)(iii)(3) of Regulation S-K.
              In closing, we remind you that the company and its management are 
responsible for the
       accuracy and adequacy of their disclosures, notwithstanding any review, 
comments, action or
       absence of action by the staff.
 Peter Griffith
Amgen Inc.
April 5, 2024
Page 2

       Please contact Lynn Dicker at 202-551-3616 or Kevin Kuhar at 
202-551-3662 with any
questions.



FirstName LastNamePeter Griffith                        Sincerely,
Comapany NameAmgen Inc.
                                                        Division of Corporation 
Finance
April 5, 2024 Page 2                                    Office of Life Sciences
FirstName LastName