SEC Comment Letter for INSULET CORP (PODD) (CIK 0001145197) (PODD) — Nov 16, 2010
INSULET CORP (PODD) (CIK 0001145197)
Date: Nov. 16, 2010 · CIK: 0001145197 · Accession: 0000000000-10-068210
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33462
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-3030 DIVISION OF CORPORATION FINANCE November 16, 2010 Brian Roberts Chief Financial Officer Insulet Corporation 9 Oak Park Drive Bedford, MA 01730 Re: Insulet Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Filed March 9, 2010 Amendment No. 2 to Form 10-Q for the Fiscal Quarter Ended March 31, 2010 Amendment No. 1 to Form 10-Q for th e Fiscal Quarter Ended June 30, 2010 File No. 001-33462
Dear Mr. Roberts:
We have reviewed your response letter da ted November 3, 2010 and additional filings and have the following comment. Please respond to this letter within te n business days by amending your filing, or by advising us when you will provide the requested response. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your filing and the information you provide in response to these comments, we ma y have additional comments.
Brian Roberts Insulet Corporation November 16, 2010 Page 2 Amendment No. 2 to Form 10-Q for th e Fiscal Quarter Ended March 31, 2010
Item 6. Exhibits
1. We note that you have not filed Section 302 cer tifications with this amendment to your Form 10-Q, even though the cer tifications are required to be filed with every amendment to a periodic report. Please amend your filing to provide the requi red certifications. Please also apply this comment to your amendment number 1 to the Form 10-Q for the fiscal quarter ended June 30, 2010, filed October 29, 2010.
You may contact Kevin Kuhar, Staff Accountant, at (202) 551-3662 or Kate Tillan, Assistant Chief Accountant, at (202) 551-3604 if you have questi ons regarding comments on the financial statements and related matters. Please contact Gabe Eckstein at (202) 551-3286 or Jay Mumford at (202) 551-3637 if you have questions on other comments. In this regard, do not hesitate to contact me at ( 202) 551-3671 with any questions.
S i n c e r e l y , / s / K a t e T i l l a n for
M a r t i n J a m e s Senior Assistant Chief Accountant
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-3030
DIVISION OF
CORPORATION FINANCE
November 16, 2010
Brian Roberts Chief Financial Officer Insulet Corporation 9 Oak Park Drive Bedford, MA 01730
Re: Insulet Corporation
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed March 9, 2010
Amendment No. 2 to Form 10-Q for the Fiscal Quarter Ended
March 31, 2010 Amendment No. 1 to Form 10-Q for th e Fiscal Quarter Ended June 30, 2010
File No. 001-33462
Dear Mr. Roberts:
We have reviewed your response letter da ted November 3, 2010 and additional filings
and have the following comment.
Please respond to this letter within te n business days by amending your filing, or by
advising us when you will provide the requested response. If you do not believe our comments
apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your filing and the information you provide in
response to these comments, we ma y have additional comments.
Brian Roberts
Insulet Corporation November 16, 2010 Page 2
Amendment No. 2 to Form 10-Q for th e Fiscal Quarter Ended March 31, 2010
Item 6. Exhibits
1. We note that you have not filed Section 302 cer tifications with this amendment to your
Form 10-Q, even though the cer tifications are required to be filed with every amendment
to a periodic report. Please amend your filing to provide the requi red certifications.
Please also apply this comment to your amendment number 1 to the Form 10-Q for the fiscal quarter ended June 30, 2010, filed October 29, 2010.
You may contact Kevin Kuhar, Staff Accountant, at (202) 551-3662 or Kate Tillan,
Assistant Chief Accountant, at (202) 551-3604 if you have questi ons regarding comments on the
financial statements and related matters. Please contact Gabe Eckstein at (202) 551-3286 or Jay
Mumford at (202) 551-3637 if you have questions on other comments. In this regard, do not
hesitate to contact me at ( 202) 551-3671 with any questions.
S i n c e r e l y ,
/ s / K a t e T i l l a n
for
M a r t i n J a m e s Senior Assistant Chief Accountant