June 20, 2016

United States Securities and Exchange Commission

Division of Corporation Finance

Washington, DC 20549

Attn: Mr. Kevin K. Kuhar

Accounting Branch Chief, Office of Electronics and Machinery

VIA EDGAR

Re: Masimo Corporation

Form 10-K for the Fiscal Year Ended January 2, 2016

Filed February 24, 2016

Form 10-Q for the Quarterly Period Ended April 2, 2016

Filed May 4, 2016

File No. 001-33642

Dear Mr. Kuhar:

Masimo Corporation (the “Company”) acknowledges receipt of the comment letter from the staff of the Securities and Exchange Commission (the “Staff”), dated June 9, 2016, relating to the Company’s Annual Report on Form 10-K for the fiscal year ended January 2, 2016 and the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended April 2, 2016 (the “Comment Letter”). The Comment Letter requests that the Company respond to the Staff’s comments within ten business days or advise the Staff as soon as possible when the Company will respond.

As discussed with Mr. Geoffrey Kruczek, Senior Attorney, by telephone conversation with Samantha Eldredge of Paul Hastings LLP (the Company’s outside counsel) on June 20, 2016, this correspondence confirms the Company’s request for an extension of time so that it can devote appropriate time and resources to preparing the Company’s response to the Comment Letter. Per the conversation between Mr. Kruczek and Ms. Eldredge, it is the Company’s understanding that the Company will have until June 30, 2016 to respond to the Comment Letter.

Please direct any questions or comments you have regarding this request to the undersigned by phone at (949) 297-7025 or Samantha Eldredge of Paul Hastings LLP at (650) 320-1838.

Sincerely,

By: /s/ DAVIDJ. VANRAMSHORST

Name: David J. Van Ramshorst

Title: Chief Accounting Officer, Masimo Corporation

cc: Mark de Raad, Executive Vice President & Chief Financial Officer, Masimo Corporation

Samantha Eldredge, Paul Hastings LLP

Doug McCombs, Grant Thornton LLP

Sarah Stark, Grant Thornton LLP