United States securities and exchange commission logo
April 1, 2024
Joe Kiani
Chief Executive Officer
Masimo Corporation
52 Discovery
Irvine, California
Re: Masimo Corporation
DEFA14A filed April
1, 2024
File No. 001-33642
Dear Joe Kiani:
We have reviewed your
filing and have the following comment.
Please respond to this comment 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 this comment, we may have additional comments.
DEFA14A filed April 1, 2024
General
1. Communications made in
reliance on Rule 14a-12 must identify the participants in the
solicitation and
describe the participants direct or indirect interests. Please note
that the
legend must advise
security holders where they can currently obtain such information,
which requirement is
not satisfied by including a general reference to filings made by the
soliciting party. See
Rule 14a-12(a)(1)(i) and Question 132.03 of the Compliance and
Disclosure
Interpretations for Proxy Rules and Schedules 14A/14C. Please provide this
information in all
future soliciting materials.
We remind you that the filing persons are responsible for the
accuracy and adequacy of
their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
Joe Kiani
Masimo Corporation
April 1, 2024
Page 2
Please direct any questions to Blake Grady at 202-551-8573 or Christina
Chalk at 202-
551-3263.
FirstName LastNameJoe Kiani Sincerely,
Comapany NameMasimo Corporation
Division of
Corporation Finance
April 1, 2024 Page 2 Office of Mergers &
Acquisitions
FirstName LastName