SEC Company Response from MASIMO CORP (MASI) (CIK 0000937556) (MASI) — Jun 20, 2016
MASIMO CORP (MASI) (CIK 0000937556)
Date: June 20, 2016 · CIK: 0000937556 · Accession: 0000937556-16-000309
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33642
Referenced dates: June 9, 2016
Letter
United States Securities and Exchange Commission Division of Corporation Finance VIA EDGAR Filed February 24, 2016 Form 10-Q for the Quarterly Period Ended April 2, 2016 Filed May 4, 2016 File No. 001-33642
Dear Mr. Kuhar:
Masimo Corporation (the “Company”) acknowledges receipt of the comment letter from the staff of the Securities and Exchange Commission (the “Staff”), dated June 9, 2016, relating to the Company’s Annual Report on Form 10-K for the fiscal year ended January 2, 2016 and the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended April 2, 2016 (the “Comment Letter”). The Comment Letter requests that the Company respond to the Staff’s comments within ten business days or advise the Staff as soon as possible when the Company will respond.
As discussed with Mr. Geoffrey Kruczek, Senior Attorney, by telephone conversation with Samantha Eldredge of Paul Hastings LLP (the Company’s outside counsel) on June 20, 2016, this correspondence confirms the Company’s request for an extension of time so that it can devote appropriate time and resources to preparing the Company’s response to the Comment Letter. Per the conversation between Mr. Kruczek and Ms. Eldredge, it is the Company’s understanding that the Company will have until June 30, 2016 to respond to the Comment Letter.
Please direct any questions or comments you have regarding this request to the undersigned by phone at (949) 297-7025 or Samantha Eldredge of Paul Hastings LLP at (650) 320-1838.
Sincerely,
By: /s/ DAVID J. VAN RAMSHORST
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CORRESP 1 filename1.htm Document June 20, 2016 United States Securities and Exchange Commission Division of Corporation Finance Washington, DC 20549 Attn: Mr. Kevin K. Kuhar Accounting Branch Chief, Office of Electronics and Machinery VIA EDGAR Re: Masimo Corporation Form 10-K for the Fiscal Year Ended January 2, 2016 Filed February 24, 2016 Form 10-Q for the Quarterly Period Ended April 2, 2016 Filed May 4, 2016 File No. 001-33642 Dear Mr. Kuhar: Masimo Corporation (the “Company”) acknowledges receipt of the comment letter from the staff of the Securities and Exchange Commission (the “Staff”), dated June 9, 2016, relating to the Company’s Annual Report on Form 10-K for the fiscal year ended January 2, 2016 and the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended April 2, 2016 (the “Comment Letter”). The Comment Letter requests that the Company respond to the Staff’s comments within ten business days or advise the Staff as soon as possible when the Company will respond. As discussed with Mr. Geoffrey Kruczek, Senior Attorney, by telephone conversation with Samantha Eldredge of Paul Hastings LLP (the Company’s outside counsel) on June 20, 2016, this correspondence confirms the Company’s request for an extension of time so that it can devote appropriate time and resources to preparing the Company’s response to the Comment Letter. Per the conversation between Mr. Kruczek and Ms. Eldredge, it is the Company’s understanding that the Company will have until June 30, 2016 to respond to the Comment Letter. Please direct any questions or comments you have regarding this request to the undersigned by phone at (949) 297-7025 or Samantha Eldredge of Paul Hastings LLP at (650) 320-1838. Sincerely, By: /s/ DAVID J. VAN RAMSHORST Name: David J. Van Ramshorst Title: Chief Accounting Officer, Masimo Corporation cc: Mark de Raad, Executive Vice President & Chief Financial Officer, Masimo Corporation Samantha Eldredge, Paul Hastings LLP Doug McCombs, Grant Thornton LLP Sarah Stark, Grant Thornton LLP