SEC Comment Letter for INSULET (PODD) — Apr 14, 2022
INSULET CORP
Date: April 14, 2022 · CIK: 0001145197 · Accession: 0000000000-22-004058
AI Filing Summary & Sentiment
File numbers found in text: 001-33462
Letter
United States securities and exchange commission logo April 14, 2022 Wayde McMillan Chief Financial Officer INSULET CORPORATION 100 Nagog Park Acton, Massachusetts 01720 Re:INSULET CORPORATION Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 24, 2022 File No. 001-33462 Dear Mr. McMillan: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to the comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2021 Consolidated Financial Statements, page 44 1.In future filings, please revise to separately disclose the amount of related party transactions on the face of the consolidated balance sheet and statement of income. Refer to Rule 4-08(k) of Regulation S-X.
FirstName LastNameWayde McMillan Comapany NameINSULET CORPORATION April 14, 2022 Page 2 FirstName LastName Wayde McMillan INSULET CORPORATION April 14, 2022 Page 2 In closing, 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. You may contact Jeanne Bennett at 202-551-3606 or Kristin Lochhead, Senior Staff Accountant, at 202-551-3664 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
April 14, 2022
Wayde McMillan
Chief Financial Officer
INSULET CORPORATION
100 Nagog Park
Acton, Massachusetts 01720
Re:INSULET CORPORATION
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed February 24, 2022
File No. 001-33462
Dear Mr. McMillan:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to the comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to the comment, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2021
Consolidated Financial Statements, page 44
1.In future filings, please revise to separately disclose the amount of related
party transactions on the face of the consolidated balance sheet and statement of income.
Refer to Rule 4-08(k) of Regulation S-X.
FirstName LastNameWayde McMillan
Comapany NameINSULET CORPORATION
April 14, 2022 Page 2
FirstName LastName
Wayde McMillan
INSULET CORPORATION
April 14, 2022
Page 2
In closing, 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.
You may contact Jeanne Bennett at 202-551-3606 or Kristin Lochhead, Senior Staff
Accountant, at 202-551-3664 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences