SEC Comment Letter for BOSTON SCIENTIFIC CORP (BSX) (CIK 0000885725) (BSX) — May 31, 2011
BOSTON SCIENTIFIC CORP (BSX) (CIK 0000885725)
Date: May 31, 2011 · CIK: 0000885725 · Accession: 0000000000-11-033570
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-11083
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE May 31, 2011 Mr. Jeffrey D. Capello Executive Vice President 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, 2010 Filed on February 17, 2011 File No. 001-11083
Dear Mr. Capello: We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, Brian R. Cascio A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
May 31, 2011
Mr. Jeffrey D. Capello Executive Vice President 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, 2010
Filed on February 17, 2011 File No. 001-11083
Dear Mr. Capello:
We have completed our review of your filing. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
Brian R. Cascio
A c c o u n t i n g B r a n c h C h i e f