SEC Comment Letter for INSULET CORP (PODD) (CIK 0001145197) (PODD) — Oct 6, 2015

INSULET CORP (PODD) (CIK 0001145197)
Date: Oct. 6, 2015 · CIK: 0001145197 · Accession: 0000000000-15-048732

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

October 6, 2015

Author

/s/Brian Cascio

Form

UPLOAD

Company

INSULET CORP (PODD) (CIK 0001145197)

Letter

Mail Stop 3030 October 6, 2015 Via Email Michael L. Levitz Chief Financial Officer Insulet Corporation 600 Technology Park Drive, Suite 200 Billerica, Massachusetts 01821

Re: Insulet Corporation Form 10 -K for Fiscal Year Ended December 31, 2014 Filed February 26, 2015 File No. 001 -33462

Dear Mr. Levitz :

We have completed our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/Brian Cascio

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Mail Stop 3030

October 6, 2015

Via Email
Michael L. Levitz
Chief Financial Officer
Insulet Corporation
600 Technology Park Drive, Suite 200
Billerica, Massachusetts 01821

Re: Insulet  Corporation
Form 10 -K for Fiscal Year Ended December 31, 2014
Filed February 26, 2015
File No. 001 -33462

Dear Mr. Levitz :

We have completed our review of your filing s.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities la ws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include  the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/Brian Cascio

Brian Cascio
Accounting Branch Chief
       Office of Electronics and Machinery

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