SEC Comment Letter 0000000000-24-003443 to MASIMO CORP (MASI)
MASIMO CORP
Date: April 1, 2024 · CIK: 0000937556 · Accession: 0000000000-24-003443
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33642
Letter
United States securities and exchange commission logo April 1, 2024 Joe Kiani Chief Executive Officer Masimo Corporation 52 Discovery Irvine, California Re:Masimo Corporation DEFA14A filed April 1, 2024 File No. 001-33642 Dear Joe Kiani: We have reviewed your filing and have the following comment. Please respond to this comment by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. DEFA14A filed April 1, 2024 General 1.Communications made in reliance on Rule 14a-12 must identify the participants in the solicitation and describe the participants’ “direct or indirect interests.” Please note that the legend must advise security holders where they can currently obtain such information, which requirement is not satisfied by including a general reference to filings made by the soliciting party. See Rule 14a-12(a)(1)(i) and Question 132.03 of the Compliance and Disclosure Interpretations for Proxy Rules and Schedules 14A/14C. Please provide this information in all future soliciting materials. We remind you that the filing persons are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNameJoe Kiani Comapany NameMasimo Corporation April 1, 2024 Page 2 FirstName LastName Joe Kiani Masimo Corporation April 1, 2024 Page 2 Please direct any questions to Blake Grady at 202-551-8573 or Christina Chalk at 202- 551-3263. Sincerely, Division of Corporation Finance Office of Mergers & Acquisitions
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United States securities and exchange commission logo
April 1, 2024
Joe Kiani
Chief Executive Officer
Masimo Corporation
52 Discovery
Irvine, California
Re:Masimo Corporation
DEFA14A filed April 1, 2024
File No. 001-33642
Dear Joe Kiani:
We have reviewed your filing and have the following comment.
Please respond to this comment by providing the requested information or advise us as
soon as possible when you will respond. If you do not believe our comment applies to your facts
and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
DEFA14A filed April 1, 2024
General
1.Communications made in reliance on Rule 14a-12 must identify the participants in the
solicitation and describe the participants’ “direct or indirect interests.” Please note that the
legend must advise security holders where they can currently obtain such information,
which requirement is not satisfied by including a general reference to filings made by the
soliciting party. See Rule 14a-12(a)(1)(i) and Question 132.03 of the Compliance and
Disclosure Interpretations for Proxy Rules and Schedules 14A/14C. Please provide this
information in all future soliciting materials.
We remind you that the filing persons are responsible for the accuracy and adequacy of
their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNameJoe Kiani
Comapany NameMasimo Corporation
April 1, 2024 Page 2
FirstName LastName
Joe Kiani
Masimo Corporation
April 1, 2024
Page 2
Please direct any questions to Blake Grady at 202-551-8573 or Christina Chalk at 202-
551-3263.
Sincerely,
Division of Corporation Finance
Office of Mergers & Acquisitions