SEC Comment Letter for DEXCOM INC (DXCM) (CIK 0001093557) (DXCM) — May 5, 2022
DEXCOM INC (DXCM) (CIK 0001093557)
Date: May 5, 2022 · CIK: 0001093557 · Accession: 0000000000-22-004950
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File numbers found in text: 000-51222
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United States securities and exchange commission logo
May 5, 2022
Kevin R. Sayer
President and Chief Executive Officer
DEXCOM, INC.
6340 Sequence Drive
San Diego, California 92121
Re:DEXCOM, INC.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed on February 14, 2022
File No. 000-51222
Dear Mr. Sayer:
We have completed our review of your filings. 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 Life Sciences