<SEC-DOCUMENT>0001193125-22-272455-index.html : 20221213
<SEC-HEADER>0001193125-22-272455.hdr.sgml : 20221213
<ACCEPTANCE-DATETIME>20221028160202
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-22-272455
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20221028

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Edwards Lifesciences Corp
		CENTRAL INDEX KEY:			0001099800
		STANDARD INDUSTRIAL CLASSIFICATION:	ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842]
		IRS NUMBER:				364316614
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE EDWARDS WAY
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92614
		BUSINESS PHONE:		9492502500

	MAIL ADDRESS:	
		STREET 1:		ONE EDWARDS WAY
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92614

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EDWARDS LIFESCIENCES CORP.
		DATE OF NAME CHANGE:	20090225

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EDWARDS LIFESCIENCES CORP
		DATE OF NAME CHANGE:	20000203

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CVG CONTROLLED INC
		DATE OF NAME CHANGE:	19991126
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g387605g1027222118448.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g387605g1027222118448.jpg

</DOCUMENT>
</SEC-DOCUMENT>