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SEC Comment Letter 0000000000-25-010840 to MASIMO CORP (MASI)

MASIMO CORP
Date: Nov. 19, 2025 · CIK: 0000937556 · Accession: 0000000000-25-010840

Financial Reporting Regulatory Compliance

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File numbers found in text: 001-33642

Date
November 19, 2025
Author
Micah Young
Form
UPLOAD
Company
MASIMO CORP

Letter

November 19, 2025 Micah Young Executive Vice President, Chief Financial Officer MASIMO CORP 52 Discovery Irvine, CA 92618 Re:MASIMO CORP Item 2.02 Form 8-K filed February 25, 2015 Response dated August 6, 2025 File No. 001-33642 Dear Micah Young: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services

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November 19, 2025
Micah Young
Executive Vice President, Chief Financial Officer
MASIMO CORP
52 Discovery
Irvine, CA 92618
Re:MASIMO CORP
Item 2.02 Form 8-K filed February 25, 2015
Response dated August 6, 2025
File No. 001-33642
Dear Micah Young:
            We have completed our review of your filing. We remind you that the company and
its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services