SEC Comment Letter for MASIMO CORP (MASI) (CIK 0000937556) (MASI) — Jun 9, 2015

MASIMO CORP (MASI) (CIK 0000937556)
Date: June 9, 2015 · CIK: 0000937556 · Accession: 0000000000-15-030639

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

June 9, 2015

Author

/s/ Brian Cascio for

Form

UPLOAD

Company

MASIMO CORP (MASI) (CIK 0000937556)

Letter

June 9, 2015 Via E -mail Mr. Joe Kiani Chief Executive Officer Masimo Corporation 52 Discovery Irvine, CA 92618

Re: Masimo Corporation Form 10-K for the Fiscal Year Ended January 3, 2015 Filed February 17, 2015 File No. 001 -33642

Dear Mr. Kiani :

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 person under the federal securities laws of the United States. We urge all persons who are re sponsible 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 and all applicable rules require.

Sincerely,
/s/ Brian Cascio for

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June 9, 2015

Via E -mail
Mr. Joe Kiani
Chief Executive Officer
Masimo Corporation
52 Discovery
Irvine, CA  92618

Re: Masimo Corporation
 Form 10-K for the Fiscal Year Ended January 3, 2015
Filed February 17, 2015
File No. 001 -33642

Dear Mr. Kiani :

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 person under the
federal securities laws of the United States.  We urge all persons who are re sponsible 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 and all applicable rules require.

Sincerely,

       /s/ Brian Cascio  for

        Martin James
        Senior Assistant Chief Accountant

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