# EDGAR Filing Document

**Accession Number:** 0000885725
**File Stem:** 0001104659-26-057942
**Filing Date:** 2026-5
**Character Count:** 23741
**Document Hash:** d0ffe97ebda021d28a7b0c62e28ebb0b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-057942.hdr.sgml**: 20260508

**ACCESSION NUMBER**: 0001104659-26-057942

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20260508

**DATE AS OF CHANGE**: 20260508

**EFFECTIVENESS DATE**: 20260508

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BOSTON SCIENTIFIC CORP
- **CENTRAL INDEX KEY:** 0000885725
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 042695240
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-295705
- **FILM NUMBER:** 26958561

**BUSINESS ADDRESS:**
- **STREET 1:** 300 BOSTON SCIENTIFIC WAY
- **CITY:** MARLBOROUGH
- **STATE:** MA
- **ZIP:** 01752-1234
- **BUSINESS PHONE:** 508-683-4000

**MAIL ADDRESS:**
- **STREET 1:** 300 BOSTON SCIENTIFIC WAY
- **CITY:** MARLBOROUGH
- **STATE:** MA
- **ZIP:** 01752-1234

**As filed with the Securities and Exchange Commission on May 8, 2026**

**Registration No. 333-**

UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION<br> WASHINGTON, D.C. 20549

FORM S-8

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

---

| | |
|:---|:---|
| **Boston Scientific Corporation** | **Boston Scientific Corporation** |
| (Exact name of registrant as specified in its charter) | (Exact name of registrant as specified in its charter) |
| **Delaware** | **04-2695240** |
| (State or other jurisdiction of<br> incorporation or organization) | (I.R.S. Employer Identification No.) |
| **300 Boston Scientific Way**<br> **Marlborough, Massachusetts** | **01752** |
| (Address of Principal Executive Offices) | (Zip Code) |
| **BOSTON SCIENTIFIC CORPORATION EMPLOYEE STOCK PURCHASE PLAN** | **BOSTON SCIENTIFIC CORPORATION EMPLOYEE STOCK PURCHASE PLAN** |
| (Full title of the plan) | (Full title of the plan) |
| <br> **Vance R Brown<br> Executive Vice President, General Counsel and<br> Corporate Secretary<br> Boston Scientific Corporation<br> 300 Boston Scientific Way<br> Marlborough, Massachusetts 01752<br> (508) 683-4000**<br> (Name, address, telephone number,<br> including area code, of agent for service) | <br> **Vance R Brown<br> Executive Vice President, General Counsel and<br> Corporate Secretary<br> Boston Scientific Corporation<br> 300 Boston Scientific Way<br> Marlborough, Massachusetts 01752<br> (508) 683-4000**<br> (Name, address, telephone number,<br> including area code, of agent for service) |

---

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ⌧ Accelerated filer ◻ Non-accelerated filer ◻ Smaller reporting company ◻ Emerging growth company ◻

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ◻

EXPLANATORY NOTE

This Registration Statement on Form S-8 (this "Registration Statement") relates to the registration of 10,000,000 shares (the "Shares") of the common stock, par value $0.01 per share, of Boston Scientific Corporation (the "Registrant"). The Shares are securities of the same class and relate to the same employee benefit plan, the Boston Scientific Corporation Employee Stock Purchase Plan, as those registered pursuant to the Registrant's registration statement on [Form S-8 (File Number 333-264754)](https://www.sec.gov/Archives/edgar/data/885725/000110465922057004/tm2214488d1_s8.htm), previously filed with the Securities and Exchange Commission (the "Commission") on May 6, 2022, on [Form S-8 (File Number 333-196672)](https://www.sec.gov/Archives/edgar/data/885725/000110465914045359/a14-15090_1s8.htm), previously filed with the Commission on June 11, 2014, on [Form S-8 (File Number 333-174620)](https://www.sec.gov/Archives/edgar/data/885725/000088572511000029/forms-8_gesop.htm), previously filed with the Commission on May 31, 2011 and on [Form S-8 (File Number 333-134932)](https://www.sec.gov/Archives/edgar/data/885725/000094787106001053/s8_060806.txt), previously filed with the Commission on June 9, 2006 (the "Prior Registration Statements"). In accordance with General Instruction E of Form S-8, the contents of the Prior Registration Statements are incorporated herein by reference and the information required by Part II is omitted, except as supplemented by the new information set forth below.

PART II

INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

**Item 3.** **Incorporation of Documents by Reference.**

The following documents previously filed by the Registrant with the Commission are incorporated herein by reference and shall be deemed to be a part hereof:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Registrant's [Annual Report on Form 10-K for the year ended December 31, 2025, filed with the Commission on February 17, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/885725/000088572526000010/bsx-20251231.htm);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The Registrant's [Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, filed with the Commission on May 1, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/885725/000088572526000033/bsx-20260331.htm);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) The Registrant's Current Reports on Form 8-K filed with the Commission on the following dates in 2026: <u>[January 15, 2026 (SEC Accession No. 0000947871-26-000037)](https://www.sec.gov/ix?doc=/Archives/edgar/data/885725/000094787126000037/ss5822815_8k.htm)</u>, <u>[February 5, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/885725/000088572526000008/bsx-20260202.htm)</u>, <u>[February 23, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/885725/000088572526000013/bsx-20260218.htm)</u>, <u>[February 26, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/885725/000088572526000017/bsx-20260226.htm)</u>, <u>[March 30, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/885725/000088572526000029/bsx-20260328.htm)</u> and <u>[May 5, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/885725/000088572526000036/bsx-20260430.htm)</u> (provided that any portions of such reports that are deemed furnished and not filed pursuant to instructions to Form 8-K shall not be incorporated by reference into this Registration Statement); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) The description of the Registrant's Common Stock under the heading "Description of Common Stock" contained in the Registration Statement on [Form S-3 (Registration No. 333-132626)](https://www.sec.gov/Archives/edgar/data/885725/000110465906018568/a06-7292_1s3asr.htm) as originally filed by the Registrant with the Commission on March 22, 2006, including any reports filed that updated such description.

In addition, all documents that the Registrant files pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the effective date of this Registration Statement (except for any portions of the Registrant's Current Reports on Form 8-K furnished pursuant to Item 2.02 or Item 7.01 thereof and any corresponding exhibits thereto not filed with the Commission), but prior to the filing of a post-effective amendment to this Registration Statement indicating that all securities offered hereby have been sold or which deregisters all securities then remaining unsold shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing such documents.

For purposes of this Registration Statement, any document or statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such document or statement in such document. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

**Item 8. Exhibits.**

---

| | |
|:---|:---|
| EXHIBIT<br> NUMBER | DESCRIPTION |
| [4.1](https://www.sec.gov/Archives/edgar/data/885725/000088572526000036/exhibit31-bostonscientific.htm) | [Fourth Restated Certificate of Incorporation of Boston Scientific Corporation (incorporated herein by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the Commission on May 5, 2026).](https://www.sec.gov/Archives/edgar/data/885725/000088572526000036/exhibit31-bostonscientific.htm) |
| [4.2](https://www.sec.gov/Archives/edgar/data/885725/000088572524000050/ex31amendedandrestatedby-l.htm) | [Amended and Restated By-laws of Boston Scientific Corporation (incorporated herein by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the Commission on May 10, 2024).](https://www.sec.gov/Archives/edgar/data/885725/000088572524000050/ex31amendedandrestatedby-l.htm) |
| 4.3 | Specimen Certificate for shares of the Company's Common Stock (incorporated herein by reference to Exhibit 4.1, Form S-1 Registration No. 33-46980). |
| [4.4](https://www.sec.gov/Archives/edgar/data/885725/000088572526000036/exhibit101-amendedrestated.htm) | [Boston Scientific Corporation Employee Stock Purchase Plan, Amended and Restated effective as of July 1, 2026 (incorporated herein by reference to Exhibit 10.1 to the Registrant's Current Report on Form 8-K filed with the Commission on May 5, 2026).](https://www.sec.gov/Archives/edgar/data/885725/000088572526000036/exhibit101-amendedrestated.htm) |
| [5.1](tm2613764d1_ex5-1.htm) | [Opinion of Baker & McKenzie LLP.](tm2613764d1_ex5-1.htm) |
| [23.1](tm2613764d1_ex23-1.htm) | [Consent of Ernst & Young LLP, independent Registered Public Accounting Firm.](tm2613764d1_ex23-1.htm) |
| [23.2](tm2613764d1_ex5-1.htm) | [Consent of Baker & McKenzie LLP (contained in Exhibit 5.1).](tm2613764d1_ex5-1.htm) |
| [24.1](#a_001) | [Power of Attorney (included on signature page of this Registration Statement).](#a_001) |
| [107](tm2613764d1_exfilingfees.htm) | [Filing Fee Table](tm2613764d1_exfilingfees.htm) |

---

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Marlborough, Commonwealth of Massachusetts, on May 8, 2026.

---

| | |
|:---|:---|
| BOSTON SCIENTIFIC CORPORATION | BOSTON SCIENTIFIC CORPORATION |
| By: | /s/ Jonathan R. Monson |
| Name: | Jonathan R. Monson |
| Title: | Executive Vice President and Chief Financial Officer |

---

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Michael F. Mahoney, Jonathan R. Monson, Vance R. Brown, and Susan J. Thompson, each acting alone, his or her true and lawful attorney-in-fact, with full power of substitution and resubstitution for him or her and in his or her name, place and stead, in any and all capacities to sign any and all amendments including post-effective amendments to this Registration Statement on Form S-8 (including, without limitation, any additional registration statement filed pursuant to Rule 462 under the Securities Act of 1933), and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all that said attorney-in-fact or his or her substitute, each acting alone, may lawfully do or cause to be done by virtue thereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **<u>Name</u>** | **<u>Position</u>** | **<u>Date</u>** |
|  | Executive Vice President and Chief |  |
| /s/ Jonathan R. Monson | Financial Officer | May 8, 2026 |
| Jonathan R. Monson | (Principal Financial Officer) |  |
|  | Director, Chairman of the Board, |  |
| /s/ Michael F. Mahoney | President and Chief Executive Officer | May 8, 2026 |
| Michael F. Mahoney | (Principal Executive Officer) |  |
|  | Senior Vice President, Global Controller and |  |
| /s/ Emily Woodworth | Chief Accounting Officer | May 8, 2026 |
| Emily Woodworth | (Principal Accounting Officer) |  |
| /s/ David C. Habiger | Director | May 8, 2026 |
| David C. Habiger |  |  |
| /s/ Edward J. Ludwig | Director | May 8, 2026 |
| Edward J. Ludwig |  |  |
| /s/ Jessica L. Mega | Director | May 8, 2026 |
| Jessica L. Mega |  |  |
| /s/ Susan E. Morano | Director | May 8, 2026 |
| Susan E. Morano |  |  |
| /s/ Cheryl Pegus | Director | May 8, 2026 |
| Cheryl Pegus |  |  |
| /s/ Cathy R. Smith | Director | May 8, 2026 |
| Cathy R. Smith |  |  |
| /s/ Christophe P. Weber | Director | May 8, 2026 |
| Christophe P. Weber |  |  |
| /s/ David S. Wichmann | Director | May 8, 2026 |
| David S. Wichmann |  |  |
| /s/ Ellen M. Zane | Director | May 8, 2026 |
| Ellen M. Zane |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

---

| | |
|:---|:---|
| ![](tm2613764d1_ex5-1img001.jpg) | **Baker & McKenzie LLP**<br>452 Fifth Avenue<br> New York, NY 10018<br> United States<br>Tel: +1 212 626 4100<br> Fax: +1 212 310 1600<br> www.bakermckenzie.com |

---

May 8, 2026

Boston Scientific Corporation

300 Boston Scientific Way

Marlborough, Massachusetts 01752

Re: Boston Scientific Corporation Registration Statement on Form S-8

Ladies and Gentlemen:

As counsel to Boston Scientific Corporation, a Delaware corporation (the "Company"), we have examined the Registration Statement on Form S-8 (the "Registration Statement") to be filed by the Company with the Securities and Exchange Commission (the "SEC") on or about May 8, 2026, in connection with the registration under the Securities Act of 1933, as amended (the "Securities Act"), of an aggregate of 10,000,000 shares (the "Shares") of the Company's common stock, $0.01 par value per share, subject to issuance by the Company upon exercise of purchase rights to acquire shares of Common Stock to be granted under the Company's Boston Scientific Corporation Employee Stock Purchase Plan, amended and restated effective as of July 1, 2026 (as so amended and restated, the "Amended Stock Purchase Plan").

We have reviewed a copy of the Amended Stock Purchase Plan and the Registration Statement, and we have examined the originals or copies, certified or otherwise identified to our satisfaction, of records of the Company, agreements and certificates of officers or other representatives of the Company and others, and public documents and such other documents as we have deemed relevant or necessary as the basis of the opinion set forth below. In such examination, we have assumed the genuineness of all signatures, including electronic signatures, the legal capacity and competency of all natural persons, the authenticity of all documents submitted to us as originals, the conformity to original documents of all documents submitted to us as facsimile, electronic, certified or photocopied certified copies and the authenticity of the originals of such copies. As to any facts relevant to the opinion stated herein that we did not independently establish or verify, we have relied upon statements and representations of officers and other representatives of the Company, public officials and others.

Based upon and subject to the foregoing, we are of the opinion that the Shares have been duly and validly authorized and, upon the July 1, 2026 effective date of the Amended Stock Purchase, as provided therein, when issued and sold by the Company in accordance with the terms of the Amended Stock Purchase Plan, against the Company's receipt of payment therefor (in an amount and type of consideration not less than the par value per Share), and duly registered on the books of the transfer agent and registrar for the Shares in the name or on behalf of the holders thereof, will be validly issued, fully paid and non-assessable.

The opinion expressed above is limited to the General Corporation Law of the State of Delaware as now in effect.

This opinion letter shall be interpreted in accordance with customary practice of United States lawyers who regularly give opinions in transactions of this type.

This opinion letter is limited to the matters stated herein and expressed as of the date hereof. No opinion is implied or may be inferred beyond the matters expressly stated and we disclaim any undertaking to advise you of any subsequent changes in the facts stated or assumed herein or of any subsequent changes in the applicable laws. We hereby consent to the use of our opinion as herein set forth as an exhibit to the Registration Statement and to all references to us, if any, in the Registration Statement, the prospectuses constituting a part thereof and any amendments thereto. In giving this consent, we do not hereby admit that we come within the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the SEC promulgated thereunder or Item 509 of Regulation S-K.

---

| |
|:---|
| Very truly yours, |
| /s/ BAKER & MCKENZIE LLP |
| BAKER & MCKENZIE LLP |

---

## Exhibit 23.1

**Exhibit 23.1**

**Consent of Independent Registered Public Accounting Firm**

We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the Employee Stock Purchase Plan of Boston Scientific Corporation of our reports dated February 17, 2026, with respect to the consolidated financial statements and schedule of Boston Scientific Corporation and the effectiveness of internal control over financial reporting of Boston Scientific Corporation included in its Annual Report (Form 10-K) for the year ended December 31, 2025, filed with the Securities and Exchange Commission.

---

| | |
|:---|:---|
|  | /s/ Ernst & Young LLP |
| Boston, Massachusetts |  |
| May 8, 2026 |  |

---

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

---

| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **BOSTON SCIENTIFIC CORP**  |

---

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Type**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Class Title**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Calculation Rule**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount Registered**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Proposed Maximum Offering Price Per Unit**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Maximum Aggregate Offering Price**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Rate**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount of Registration Fee**  |
| 1 | Equity | Common Stock, par value $0.01 per share | 457(a) | 10000000 | $55.54 | $555400000.00 | 0.0001381 | $76700.74 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $555400000.00  |  | $76700.74  |
| Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  |  |  |  | $0.00  |
| Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  |  |  |  | $76700.74  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> 1(a) This registration statement on Form S-8 relates to shares of common stock, $0.01 par value per share ("Common Stock"), of Boston Scientific Corporation (the "Registrant") to be issued under the Boston Scientific Corporation Employee Stock Purchase Plan, as amended and restated. Pursuant to Rule 416(c) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement also covers an indeterminate number of shares of Common Stock which may be offered or issued by reason of stock splits, stock dividends or similar transactions effected without the receipt of consideration which results in an increase in the number of outstanding shares of Common Stock of the Registrant. 1(b) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(c) and (h) of the Securities Act. The proposed maximum offering price per share, proposed maximum aggregate offering price and the amount of the registration fee are based on the average of the high and low prices of the Common Stock as reported on the New York Stock Exchange on May 6, 2026. 1(c) The Registrant does not have any fee offsets.

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| |
|:---|
| |
| **Rule 457(p)** |
| Fee Offset Claims |
| Fee Offset Sources |

---