SEC Comment Letter for INSULET CORP (PODD) (CIK 0001145197) (PODD) — Sep 8, 2016

INSULET CORP (PODD) (CIK 0001145197)
Date: Sept. 8, 2016 · CIK: 0001145197 · Accession: 0000000000-16-091938

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

September 8, 2016

Author

/s/ Martin James

Form

UPLOAD

Company

INSULET CORP (PODD) (CIK 0001145197)

Letter

Mail Stop 3030 September 8, 2016 Via E -mail Michael L. Levitz Chief Financial Officer Insulet Corporation 600 Technology Park Drive, Suite 200 Billerica, Massachusetts 01821

Re: Insulet Corporation Form 10 -K for the Fiscal Year Ended December 31, 201 5 Filed February 29, 2016 File No. 001 -33462

Dear Mr. Levitz :

We have completed our review of your filings. 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 laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the di sclosure 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/ Martin James

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Mail Stop 3030
September 8, 2016

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

Re:  Insulet Corporation
Form 10 -K for the Fiscal Year  Ended December 31, 201 5
Filed February 29, 2016
File No. 001 -33462

Dear Mr. Levitz :

We have completed our review of your filings.  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 laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the di sclosure 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/ Martin James

Martin James
Senior Assistant Chief Accountant
 Office of Elect ronics and Machinery

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