SEC Comment Letter for BOSTON SCIENTIFIC CORP (BSX) (CIK 0000885725) (BSX) — Apr 15, 2015

BOSTON SCIENTIFIC CORP (BSX) (CIK 0000885725)
Date: April 15, 2015 · CIK: 0000885725 · Accession: 0000000000-15-021284

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

December 31, 2014

Author

/s/ Martin James

Form

UPLOAD

Company

BOSTON SCIENTIFIC CORP (BSX) (CIK 0000885725)

Letter

April 1 5, 2015 Via E -mail Mr. Daniel J. Brennan Executive Vice President and Chief Financial Officer Boston Scientific Corporation 300 Boston Scientific Way Marlborough, Massachusetts 01752

Re: Boston Scientific Corporation Form 10-K for the Year Ended December 31, 2014 Filed February 25, 2015 File No. 001 -11083

Dear Mr. Brennan :

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 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Martin James

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April 1 5, 2015

Via E -mail
Mr. Daniel J. Brennan
Executive Vice President and Chief Financial Officer
Boston Scientific Corporation
300 Boston Scientific Way
Marlborough, Massachusetts  01752

Re: Boston Scientific Corporation
 Form 10-K for the Year Ended December 31, 2014
Filed February 25, 2015
File No. 001 -11083

Dear Mr. Brennan :

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 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 s to be certain that the filing s include  the
information the Securities Exchange Act of 1934 and all applicable rules require.

       Sincerely,

       /s/ Martin James

       Martin James
Senior Assistant Chief Accountant

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