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
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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