# EDGAR Filing Document

**Accession Number:** 0000885725
**File Stem:** 0001104659-26-036466
**Filing Date:** 2026-3
**Character Count:** 3129
**Document Hash:** 36000eec6f17656918e1602ab9095afb
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-036466.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001104659-26-036466

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260330

**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:** CORRESP

**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

Boston Scientific Corporation

300 Boston Scientific Way

Marlborough, MA 01752

March 30, 2026

<u>Via EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, NE

Washington, D.C. 20549

Attn: Margaret Sawicki

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| | |
|:---|:---|
| **Re:** | **Boston Scientific Corporation** |
|  | **Registration Statement on Form S-4** |
|  | **Filed on February 27, 2026** |
|  | **File No. 333-293872** |
|  | **Request for Effectiveness** |

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Dear Ms. Sawicki,

Reference is made to the Registration Statement on Form S-4 (File No. 333-293872) (the "<u>Registration Statement</u>") filed by Boston Scientific Corporation (the "<u>Company</u>") with the U.S. Securities and Exchange Commission on February 27, 2026, as amended on March 30, 2026.

The Company hereby requests that the effective date for the Registration Statement be accelerated to 9:00 a.m., Eastern Time, on April 1, 2026, or as soon as possible thereafter, pursuant to Rule 461 promulgated under the U.S. Securities Act of 1933, as amended.

Please contact Clare O'Brien of Allen Overy Shearman Sterling US LLP at (212) 848-8966 or cobrien@aoshearman.com with any questions you may have concerning this letter or if you require any additional information. We request that we be notified of the effectiveness of the Registration Statement by telephone call to Ms. O'Brien and that such effectiveness also be confirmed in writing.

[*Signature Page Follows*]

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| | |
|:---|:---|
| Sincerely yours, | Sincerely yours, |
| Boston Scientific Corporation | Boston Scientific Corporation |
| /s/ Jonathan Monson | /s/ Jonathan Monson |
| Name: | Jonathan Monson |
| Title: | Executive Vice President and Chief Financial Officer |

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| | |
|:---|:---|
| cc: | Vance R. Brown – Boston Scientific Corporation |
|  | Clare O'Brien, Esq. – Allen Overy Shearman Sterling US LLP |
|  | Derrick Lott, Esq. – Allen Overy Shearman Sterling US LLP |
|  | Richard Alsop, Esq. – Allen Overy Shearman Sterling US LLP |
|  | Johanna Roberts – Penumbra, Inc. |
|  | Alan Denenburg, Esq – Davis Polk & Wardwell LLP |
|  | Michael Diz, Esq. – Davis Polk & Wardwell LLP |

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