SEC Comment Letter for BOSTON SCIENTIFIC CORP (BSX) (CIK 0000885725) (BSX) — May 29, 2009
BOSTON SCIENTIFIC CORP (BSX) (CIK 0000885725)
Date: May 29, 2009 · CIK: 0000885725 · Accession: 0000000000-09-028617
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File numbers found in text: 001-11083
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3030
May 29, 2009
Sam R. Leno Executive Vice President – Finance and Information Systems and Chief Financial Officer Boston Scientific Corporation One Boston Scientific Place Natick, Massachusetts 01760-1537
Re: Boston Scientific Corporation Form 10-K for the Fiscal Year Ended December 31, 2008
File No. 001-11083
Dear Mr. Leno:
We have completed our review of your Form 10-K and related filings and have no further
comments at this time. S i n c e r e l y , M a r t i n J a m e s Senior Assistant Chief Accountant