SEC Comment Letter for BOSTON SCIENTIFIC CORP (BSX) (CIK 0000885725) (BSX) — Jul 25, 2013

BOSTON SCIENTIFIC CORP (BSX) (CIK 0000885725)
Date: July 25, 2013 · CIK: 0000885725 · Accession: 0000000000-13-040898

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

December 31, 2012

Author

/s/Brian Casio

Form

UPLOAD

Company

BOSTON SCIENTIFIC CORP (BSX) (CIK 0000885725)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE July 25 , 2013 Via E -mail Mr. Jeffrey 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, 2012 Filed February 22, 2013 File No. 001 -11083

Dear Mr. Capello:

We have completed our review of your filings. 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 s and the company may not as sert 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/Brian Casio

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

        July 25 , 2013

Via E -mail
Mr. Jeffrey 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, 2012
  Filed February 22, 2013
  File No. 001 -11083

Dear Mr. Capello:

We have completed our review of your filings.  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 s and the company may not as sert
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 s to be certain that the filing s
include the information the Securities Exchange Act of 1934 and all applicable rules require.

        Sincerely,

        /s/Brian Casio

         Brian R. Cascio
        Accounting Branch Chief

SecProbe.io