# EDGAR Filing Document

**Accession Number:** 0000937556
**File Stem:** 0000000000-25-009232
**Filing Date:** 2025-8
**Character Count:** 2871
**Document Hash:** 483c5cd19ac5c7f9acf0f8663be782f0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009232.hdr.sgml**: 20260312

**ACCESSION NUMBER**: 0000000000-25-009232

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250828

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MASIMO CORP
- **CENTRAL INDEX KEY:** 0000937556
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 330368882
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0103

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-33642

**BUSINESS ADDRESS:**
- **STREET 1:** 52 DISCOVERY
- **CITY:** IRVINE
- **STATE:** CA
- **ZIP:** 92618
- **BUSINESS PHONE:** 949-297-7000

**MAIL ADDRESS:**
- **STREET 1:** 52 DISCOVERY
- **CITY:** IRVINE
- **STATE:** CA
- **ZIP:** 92618
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000937556-25-000032

## Text-Extract

```

                                                           August 28, 2025

Micah Young
Executive Vice President, Chief Financial Officer
MASIMO CORP
52 Discovery
Irvine, CA 92618

       Re: MASIMO CORP
           Item 2.02 Form 8-K filed February 25, 2015
           Response dated August 6, 2025
           File No. 001-33642
Dear Micah Young:

       We have reviewed your August 6, 2025 response to our comments and have
the
following comment.

       Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to our July 24,
2025 oral
comments.

Item 2.02 Form 8-K Filed February 25, 2025
Exhibit 99.1, page 1

1.     We have reviewed your supplemental information letter. We continue to
believe that
       the expenses associated with your consumer products inventory
write-downs represent
       costs that are normal operating costs of your business. Please revise
future filings to
       not include these adjustments to your non-GAAP performance measures. See
       Question 100.01 of the SEC's Non-GAAP Financial Measures Compliance and
       Disclosure Interpretations.
       Please contact Jeanne Baker at 202-551-3691 or Terence O'Brien at
202-551-3355 if
you have questions regarding comments on the financial statements and related
matters.
 August 28, 2025
Page 2

                  Sincerely,

                  Division of Corporation Finance
                  Office of Industrial Applications and
                  Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._