SEC Comment Letter for MASIMO CORP (MASI) (CIK 0000937556) (MASI) — May 2, 2012
MASIMO CORP (MASI) (CIK 0000937556)
Date: May 2, 2012 · CIK: 0000937556 · Accession: 0000000000-12-022600
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33642
Letter
May 2, 2012 Via E-mail Mr. Mark P. de Raad Executive Vice President and Chief Financial Officer Masimo Corporation 40 Parker Irvine, California 92618 RE: Masimo Corporation Form 10-K for Fiscal Ye ar Ended December 31, 2011 Filed February 17, 2012 File No. 001-33642
Dear Mr. de Raad: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes 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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May 2, 2012 Via E-mail Mr. Mark P. de Raad Executive Vice President and Chief Financial Officer Masimo Corporation 40 Parker Irvine, California 92618 RE: Masimo Corporation Form 10-K for Fiscal Ye ar Ended December 31, 2011 Filed February 17, 2012 File No. 001-33642 Dear Mr. de Raad: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Martin James Martin James Senior Assistant Chief Accountant