Correspondence 0001104659-26-036466 from BOSTON SCIENTIFIC CORP (BSX)
BOSTON SCIENTIFIC CORP
Date: March 30, 2026 · CIK: 0000885725 · Accession: 0001104659-26-036466
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293872
Letter
Via EDGAR Division of Corporation Finance Office of Industrial Applications and Services Registration Statement on Form S-4 Filed on February 27, 2026 File No. 333-293872 Request for Effectiveness
Dear Ms. Sawicki,
Reference is made to the Registration Statement on Form S-4 (File No. 333-293872) (the " Registration Statement ") filed by Boston Scientific Corporation (the " Company ") with the U.S. Securities and Exchange Commission on February 27, 2026, as amended on March 30, 2026.
The Company hereby requests that the effective date for the Registration Statement be accelerated to 9:00 a.m., Eastern Time, on April 1, 2026, or as soon as possible thereafter, pursuant to Rule 461 promulgated under the U.S. Securities Act of 1933, as amended.
Please contact Clare O'Brien of Allen Overy Shearman Sterling US LLP at (212) 848-8966 or cobrien@aoshearman.com with any questions you may have concerning this letter or if you require any additional information. We request that we be notified of the effectiveness of the Registration Statement by telephone call to Ms. O'Brien and that such effectiveness also be confirmed in writing.
[ Signature Page Follows ]
Sincerely yours,
Boston Scientific Corporation
Show Raw Text
CORRESP 1 filename1.htm Boston Scientific Corporation 300 Boston Scientific Way Marlborough, MA 01752 March 30, 2026 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, NE Washington, D.C. 20549 Attn: Margaret Sawicki Re: Boston Scientific Corporation Registration Statement on Form S-4 Filed on February 27, 2026 File No. 333-293872 Request for Effectiveness Dear Ms. Sawicki, Reference is made to the Registration Statement on Form S-4 (File No. 333-293872) (the " Registration Statement ") filed by Boston Scientific Corporation (the " Company ") with the U.S. Securities and Exchange Commission on February 27, 2026, as amended on March 30, 2026. The Company hereby requests that the effective date for the Registration Statement be accelerated to 9:00 a.m., Eastern Time, on April 1, 2026, or as soon as possible thereafter, pursuant to Rule 461 promulgated under the U.S. Securities Act of 1933, as amended. Please contact Clare O'Brien of Allen Overy Shearman Sterling US LLP at (212) 848-8966 or cobrien@aoshearman.com with any questions you may have concerning this letter or if you require any additional information. We request that we be notified of the effectiveness of the Registration Statement by telephone call to Ms. O'Brien and that such effectiveness also be confirmed in writing. [ Signature Page Follows ] Sincerely yours, Boston Scientific Corporation /s/ Jonathan Monson Name: Jonathan Monson Title: Executive Vice President and Chief Financial Officer cc: Vance R. Brown – Boston Scientific Corporation Clare O'Brien, Esq. – Allen Overy Shearman Sterling US LLP Derrick Lott, Esq. – Allen Overy Shearman Sterling US LLP Richard Alsop, Esq. – Allen Overy Shearman Sterling US LLP Johanna Roberts – Penumbra, Inc. Alan Denenburg, Esq – Davis Polk & Wardwell LLP Michael Diz, Esq. – Davis Polk & Wardwell LLP