SEC Comment Letter 0000000000-26-002424 to BOSTON SCIENTIFIC CORP (BSX)
BOSTON SCIENTIFIC CORP
Date: March 9, 2026 · CIK: 0000885725 · Accession: 0000000000-26-002424
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293872
Letter
March 9, 2026 Jonathan Monson Executive Vice President and Chief Financial Officer Boston Scientific Corporation 300 Boston Scientific Way Marlborough, MA 01752 Re:Boston Scientific Corporation Registration Statement on Form S-4 Filed February 27, 2026 File No. 333-293872 Dear Jonathan Monson: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Margaret Sawicki at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Clare O’Brien, Esq.
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March 9, 2026
Jonathan Monson
Executive Vice President and Chief Financial Officer
Boston Scientific Corporation
300 Boston Scientific Way
Marlborough, MA 01752
Re:Boston Scientific Corporation
Registration Statement on Form S-4
Filed February 27, 2026
File No. 333-293872
Dear Jonathan Monson:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Margaret Sawicki at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and Services
cc:Clare O’Brien, Esq.