Denise E. Botticelli |
Direct: 949.250.6829 |
Fax: 949.250.6885 |
denise_botticelli@edwards.com |
October 19, 2010
Mr. Jay S. Mumford
Senior Attorney
Mail Stop 0306
U.S. Securities and Exchange Commission
One Station Place
100 F Street, N.E.
Washington, D.C. 20549-6010
RE: |
| Edwards Lifesciences Corporation |
|
| Form 10-K for the fiscal year ended December 31, 2009 |
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| Filed February 26, 2010 |
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| File No. 001-15525 |
Dear Mr. Mumford:
Reference is made to our letter of September 28, 2010 to the Commission. Consistent with today’s conversation with Joseph McCann, the Company acknowledges that:
· it is responsible for the adequacy and accuracy of the disclosure in the filing;
· staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
· the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions regarding the foregoing, please contact the undersigned at 949.250.6829 (facsimile: 949.250.6885).
Sincerely,
/s/ Denise E. Botticelli |
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|
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Denise E. Botticelli |
|
Vice President, Associate General Counsel |
|
and Secretary |
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Edwards Lifesciences Corporation
One Edwards Way • Irvine, CA USA • 92614
Phone: 949.250.2500 • Fax: 949.250.2525 • www.edwards.com