SEC Comment Letter for MASIMO CORP (MASI) (CIK 0000937556) (MASI) — Jul 11, 2016
MASIMO CORP (MASI) (CIK 0000937556)
Date: July 11, 2016 · CIK: 0000937556 · Accession: 0000000000-16-083851
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33642
Letter
Mail Stop 3030 July 11, 2016 Via E-mail Mark P. de Raad Executive Vice President and Chief Financial Officer Masimo Corporation 52 Discovery Irvine, CA 92618
Re: Masimo Corporation Form 10 -K for Fiscal Year Ended January 2 , 201 6 Filed February 24 , 201 6 File No. 001-33642
Dear Mr. de Raad :
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 proceedin g initiated by the Commission or any person 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 informati on the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kevin J. Kuhar
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Mail Stop 3030 July 11, 2016 Via E-mail Mark P. de Raad Executive Vice President and Chief Financial Officer Masimo Corporation 52 Discovery Irvine, CA 92618 Re: Masimo Corporation Form 10 -K for Fiscal Year Ended January 2 , 201 6 Filed February 24 , 201 6 File No. 001-33642 Dear Mr. de Raad : 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 proceedin g initiated by the Commission or any person 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 informati on the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin J. Kuhar Kevin J. Kuhar Accounting Branch Chief Office of Electronics and Machinery