SEC Comment Letter for INSULET CORP (PODD) (CIK 0001145197) (PODD) — Dec 2, 2010
INSULET CORP (PODD) (CIK 0001145197)
Date: Dec. 2, 2010 · CIK: 0001145197 · Accession: 0000000000-10-072229
AI Filing Summary & Sentiment
File numbers found in text: 001-33462
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-3030
DIVISION OF
CORPORATION FINANCE
December 2, 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
File No. 001-33462
Dear Mr. Roberts:
We have completed our review of your fili ngs and do not have any further comments at
this time. S i n c e r e l y , M a r t i n J a m e s Senior Assistant Chief Accountant