Exhibit 8.1
May 5, 2017
3M Company
3M Center
St. Paul, Minnesota 55144-1000
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Re: |
3M Company |
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Medium-Term Notes, Series F |
In connection with the Prospectus Supplement dated May 5, 2017 (the “Prospectus Supplement”) to the Prospectus dated February 24, 2017 of 3M Company, a Delaware corporation (the “Company”), relating to the offer of up to $18,000,000,000 aggregate principal amount of the Company’s Medium-Term Notes, Series F, I hereby consent to the use of my name and confirm to you my opinion as set forth under “Certain U.S. Federal Income Tax Considerations” in the Prospectus Supplement.
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Very truly yours, |
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/s/ Christina Spence |
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Christina Spence |
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Director, Tax Planning |
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