SEC Comment Letter for BOSTON SCIENTIFIC CORP (BSX) (CIK 0000885725) (BSX) — Jun 4, 2010
BOSTON SCIENTIFIC CORP (BSX) (CIK 0000885725)
Date: June 4, 2010 · CIK: 0000885725 · Accession: 0000000000-10-031255
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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
June 4, 2010
Mr. Jeffrey D. Capello Executive Vice President and Chief Financial Officer Boston Scientific Corporation One Boston Scientific Place Natick, MA 01760-1537
Re: Boston Scientific Corporation
Form 10-K for the fiscal year ended December 31, 2009
Filed February 26, 2010 Form 10-Q for the quarterly period ended March 31, 2010
File No. 001-11083
Dear Mr. Capello:
We have completed our review of your Form 10-K and related filings and do not, at this
time, have any further comments. S i n c e r e l y , B r i a n C a s c i o A c c o u n t i n g B r a n c h C h i e f