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SEC Comment Letter for BOSTON SCIENTIFIC CORP (BSX) (CIK 0000885725) (BSX) — Apr 13, 2016

BOSTON SCIENTIFIC CORP (BSX) (CIK 0000885725)
Date: April 13, 2016 · CIK: 0000885725 · Accession: 0000000000-16-072063

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
April 13, 2016
Author
/s/ Martin James
Form
UPLOAD
Company
BOSTON SCIENTIFIC CORP (BSX) (CIK 0000885725)

Letter

Mail Stop 3030 April 13 , 2016 Via E -mail Daniel J. Brennan Executive Vice President and Chief Financial Officer Boston Scientific Corporation 300 Boston Scientific Way Marlborough, MA 01752 -1234

Re: Boston Scientific Corporation Form 10 -K for the Fiscal Year Ended December 31 , 2015 Filed February 2 4, 2016 File No. 001 -11083

Dear Mr. Brennan :

We have completed our review of your filing s. 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 per son 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 a nd all applicable rules require.

Sincerely,
/s/ Martin James

Show Raw Text
Mail Stop 3030
April 13 , 2016

Via E -mail
Daniel J. Brennan
Executive Vice President and Chief Financial Officer
Boston Scientific Corporation
300 Boston Scientific Way
Marlborough, MA   01752 -1234

Re: Boston Scientific Corporation
  Form 10 -K for the Fiscal Year Ended December 31 , 2015
Filed February 2 4, 2016
File No. 001 -11083

Dear Mr. Brennan :

We have completed our review of your filing s.  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 per son 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 a nd all applicable rules require.

Sincerely,

 /s/ Martin James

 Martin James
Senior Assistant Chief Accountant
Office of Electronics and Machinery