<SEC-DOCUMENT>0001093557-22-000076.txt : 20220606
<SEC-HEADER>0001093557-22-000076.hdr.sgml : 20220606
<ACCEPTANCE-DATETIME>20220329184019
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001093557-22-000076
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220329

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DEXCOM INC
		CENTRAL INDEX KEY:			0001093557
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				330857544
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		6340 SEQUENCE DRIVE
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92121
		BUSINESS PHONE:		8582000200

	MAIL ADDRESS:	
		STREET 1:		6340 SEQUENCE DRIVE
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92121
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"><html><head>
<!-- Document created using Wdesk -->
<!-- Copyright 2022 Workiva -->
<title>Document</title></head><body><div id="i8e3a839b0d314409a54ff2e19414e19c_1"></div><div style="min-height:116.64pt;width:100%"><div style="margin-bottom:0.1pt"><font><br></font></div></div><div style="margin-bottom:10pt;margin-top:0.05pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">March 29, 2022</font></div><div style="margin-bottom:10pt;margin-top:0.05pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:100%">SUBMITTED VIA EDGAR </font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Securities and Exchange Commission</font><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:120%">&#160;&#160;&#160;&#160;</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Division of Corporation Finance</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Office of Life Sciences</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">100 F Street, N.E.</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Washington, D.C. 20549</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Attention&#58; </font><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:120%">&#160;&#160;&#160;&#160;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Christie Wong</font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">&#160;&#160;&#160;&#160;Kristin Lochhead</font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">&#160;&#160;&#160;&#160;</font></div><div><font><br></font></div><div style="padding-right:-1pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Re&#58;&#160;&#160;&#160;&#160;DexCom, Inc.</font></div><div style="padding-left:36pt;padding-right:-1pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Form 10-K for the Fiscal Year Ended December 31, 2021</font></div><div style="padding-left:36pt;padding-right:-1pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Filed February 14, 2022</font></div><div style="padding-left:36pt;padding-right:-1pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Form 8-K Dated February 10, 2022</font></div><div style="padding-left:36pt;padding-right:-1pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">File No. 000-51222</font></div><div style="padding-left:36pt;padding-right:-1pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Responses to Staff comments made by letter dated March 22, 2022</font></div><div style="margin-bottom:10pt;margin-top:0.05pt"><font><br></font></div><div style="margin-bottom:10pt;margin-top:0.05pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">Ladies and Gentlemen&#58;</font></div><div style="margin-bottom:10pt;margin-top:0.05pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">Set forth below is the response of DexCom, Inc., a Delaware corporation (&#8220;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:100%">Dexcom</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#8221;), to the comment made by the staff (the &#8220;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:100%">Staff</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#8221;) of the Securities and Exchange Commission (the &#8220;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:100%">Commission</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#8221;) by letter dated March 22, 2022 (the &#8220;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:100%">Comment Letter</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#8221;), that relates to Dexcom&#8217;s Form 10-K for the fiscal year ended December 31, 2021 (File No. 000-51222), originally filed by Dexcom with the Commission on February 25, 2022 (the &#8220;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:100%">10-K</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#8221;), and the Current Report on Form 8-K (File No. 000-51222), filed by Dexcom with the Commission on February 10, 2022 (the &#8220;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:100%">8-K</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#8221;). Future filings by Dexcom will be updated in response to Staff comments made in the Comment Letter, as set forth below. The headings and numbered paragraph below correspond to the headings and numbered comment in the Comment Letter and are presented in bold italics.</font></div><div style="margin-bottom:10pt;padding-right:-1pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:100%;text-decoration:underline">Form 8-K Dated February 10, 2022</font></div><div style="margin-bottom:10pt;padding-right:-1pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:100%;text-decoration:underline">Table E. Itemized Reconciliation Between GAAP and Non-GAAP Financial Measures, page 9</font></div><div style="margin-bottom:10pt;margin-top:1.45pt;padding-left:54pt;padding-right:0.5pt;text-align:justify;text-indent:-36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:100%">1.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:700;line-height:100%;padding-left:27pt">We note that you have excluded a non-cash collaborative research and development fee to arrive at non-GAAP operating income, non-GAAP adjusted EBITDA, non-GAAP net income and non-GAAP net income per share. Please tell us your consideration of the guidance in Question 100.01 of the Non-GAAP Financial Measures Compliance and Disclosure Interpretations Issued on April 4, 2018 for these adjustments.</font></div><div style="margin-bottom:10pt;margin-top:0.05pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">Dexcom acknowledges the Staff&#8217;s comment and respectfully advises the Staff that we have considered the guidance provided in response to Question 100.01 of the Non-GAAP Financial Measures Compliance and Disclosure Interpretations issued on April 4, 2018, with respect to the exclusion of the non-cash collaborative research and development fee in our Non-GAAP financial measures.</font></div><div style="height:48.96pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:right"><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:100%">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div></div></div><hr style="page-break-after:always"><div style="min-height:116.64pt;width:100%"><div style="text-align:right"><img alt="image_0aa.jpg" src="image_0aa.jpg" style="height:26px;margin-bottom:5pt;vertical-align:text-bottom;width:194px"></div><div style="text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">6340 Sequence Drive</font></div><div style="text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">San Diego, CA 92121</font></div><div style="text-align:right"><font><br></font></div><div style="text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">T&#58; 858.200.0200</font></div><div style="text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">F&#58; 858.200.0201</font></div><div style="text-align:right"><font style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">www.dexcom.com</font></div><div><font><br></font></div></div><div style="margin-bottom:10pt;margin-top:2pt;padding-right:0.7pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">We acknowledge that Non-GAAP financial measures are in addition to, and not a substitute for, or superior to, measures of financial performance prepared in accordance with GAAP. We believe that Non-GAAP financial measures should only be used to evaluate our results of operations in conjunction with the corresponding GAAP financial measures. We encourage investors to carefully consider our results under GAAP, as well as our supplemental Non-GAAP information and the reconciliation between these presentations, to more fully understand our business.</font></div><div style="margin-bottom:10pt;margin-top:2pt;padding-right:0.7pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">In accordance with Rule 100(b) of Regulation G promulgated under the Securities Exchange Act of 1934, as amended, our Non-GAAP policy excludes amounts that we do not consider part of ongoing operating results when planning, forecasting, and assessing the performance of both the organization and our employees, including senior management.</font><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:100%"> </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">We consistently compute these Non-GAAP financial measures and adjust for both non-recurring charges and non-recurring gains.</font></div><div style="margin-bottom:10pt;margin-top:2pt;padding-right:0.7pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">Management believes that Non-GAAP financial measures provide useful information about operating results and allow for greater transparency with respect to key metrics used by senior management in our financial and operational decision making. Therefore, we believe that this supplemental Non-GAAP information is useful to investors in analyzing and assessing our historical and prospective operating performance.</font></div><div style="margin-bottom:10pt;margin-top:2pt;padding-right:0.7pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:100%;text-decoration:underline">Background</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:100%">&#58;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%"> As disclosed in our 10-K, as part of our ordinary course of business, we enter into collaborative arrangements with companies to integrate our continuous glucose monitoring (&#8220;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:100%">CGM</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#8221;) products and technology with third-party insulin delivery systems (i.e., pens and pumps). We have such agreements with Eli Lilly, Insulet, Novo Nordisk, Tandem Diabetes, and The Yposmed Group. Typically, each party incurs their own research and development costs, and therefore we consider these costs to be normal and recurring expenses and do not exclude them from our Non-GAAP results.</font></div><div style="margin-bottom:10pt;margin-top:2pt;padding-right:0.7pt;text-align:justify"><font style="color:#3333ff;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#160;&#160;&#160;&#160;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">In contrast to the collaboration arrangements discussed above, we entered into an agreement for the development of our own CGM technology with Verily Life Science LLC (an Alphabet Company) and Verily Ireland Limited (collectively, &#8220;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:100%">Verily</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#8221;). We entered into a collaboration and license agreement with Verily in August 2015 to collaborate and develop our next-generation continuous glucose monitoring products, which agreement was amended and restated in November 2018 (as amended and restated, &#8220;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:100%">Verily Agreement</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#8221;).</font></div><div style="margin-bottom:10pt;margin-top:2pt;padding-right:0.7pt;text-align:justify"><font style="color:#3333ff;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#160;&#160;&#160;&#160;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">Under the terms of the Verily Agreement, we agreed to pay upfront fees and incentive payments based upon the achievement of certain regulatory and sales-based milestones. The Verily Agreement differs from our collaboration arrangements with technology integration partners, as Verily performed product development obligations for Dexcom&#8217;s CGM product and granted an exclusive license to the intellectual property developed under the Verily Agreement. All work was completed in prior years and the milestones related to the Verily Agreement were payable in stock or cash.</font></div><div style="margin-bottom:10pt;margin-top:0.05pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%"> Dexcom acknowledges that, in light of the comment received from the Staff, we will assess the adequacy of our Risk Factors related to collaboration agreements to further clarify the distinction between collaboration arrangements entered in the ordinary course of business to connect our devices to third-party insulin delivery systems and the Verily Agreement.</font></div><div style="margin-bottom:10pt;margin-top:2pt;padding-right:0.7pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:100%;text-decoration:underline">Infrequent in Occurrence</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#58; The Verily Agreement is a one-time agreement for Dexcom. We have never entered into any similar agreement to collaborate on the development of our next-generation CGM product. In addition, we do not have any current intention to enter into another collaborative agreement related to internal product development in the next two years.</font></div><div style="height:48.96pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:right"><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:100%">&#160;&#160;&#160;&#160;</font></div></div></div><hr style="page-break-after:always"><div style="min-height:116.64pt;width:100%"><div style="text-align:right"><img alt="image_0aa.jpg" src="image_0aa.jpg" style="height:26px;margin-bottom:5pt;vertical-align:text-bottom;width:194px"></div><div style="text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">6340 Sequence Drive</font></div><div style="text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">San Diego, CA 92121</font></div><div style="text-align:right"><font><br></font></div><div style="text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">T&#58; 858.200.0200</font></div><div style="text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">F&#58; 858.200.0201</font></div><div style="text-align:right"><font style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">www.dexcom.com</font></div><div><font><br></font></div></div><div style="margin-bottom:10pt;margin-top:2pt;padding-right:0.7pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:100%;text-decoration:underline">Payments through Issuance of Common Stock</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#58; All upfront and milestone payments under the Verily Agreement thus far have been paid through the issuance of shares of Dexcom common stock and, although we have the option to pay in cash, we intend to pay any remaining future milestones in shares of Dexcom common stock. Similar to performance-based equity awards, the payments for all milestones represent consideration to be paid in shares of Dexcom common stock. We have made a policy election to account for the issuance of shares related to achievement of milestones as consideration in an asset acquisition as share-based payments to non-employees in exchange for goods within the scope of ASC Topic 718. The milestones are accounted for as performance-based awards that vest when the performance conditions have been achieved.</font></div><div style="margin-bottom:10pt;margin-top:2pt;padding-right:0.7pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:100%;text-decoration:underline">Management&#8217;s View of Business</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:100%">&#58;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%"> The upfront fees and milestone payments to Verily are not representative of underlying actual labor and material costs of the development of our next generation CGM. As such, we do not believe the upfront fees and milestone payments reflect the underlying economic structure of our business and are not indicative of our recurring operating performance. Rather, we believe that adjusting for the upfront fees and milestone payments to Verily in our Non-GAAP financial measures allows investors to more meaningfully compare our operating results from period-to-period and to identify operating trends in the business.</font></div><div style="margin-bottom:10pt;margin-top:2pt;padding-right:0.7pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:100%;text-decoration:underline">Consistency in Non-GAAP Treatment</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:100%">&#58;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%"> We have consistently applied our Non-GAAP policy to all payments</font><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:100%"> </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">through the issuance of shares of Dexcom common stock specifically related to the Verily Agreement including the fees paid in 2015, 2018 and the regulatory approval milestone charge that was determined to be probable in 2021. We consider all upfront fees and contingent milestone payments to Verily as non-recurring as they are related to the unique Verily Agreement. According to our current Non-GAAP policy, all future milestone payments under the Verily Agreement would be excluded in determining our Non-GAAP financial measures.</font></div><div style="margin-bottom:10pt;margin-top:2pt;padding-right:0.7pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">Based on the above factors, we believe all upfront and milestone payments related to the Verily Agreement differ from normal, recurring, cash operating expenses necessary to operate our business. Therefore, we believe the exclusion of the non-cash payments made under the Verily Agreement is consistent with the guidance in Question 100.01 of the Non-GAAP Financial Measures Compliance and Disclosure Interpretations issued on April 4, 2018.</font></div><div style="margin-bottom:10pt;padding-left:0.25pt;padding-right:0.25pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">********</font></div><div style="margin-bottom:10pt;padding-right:-1pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">As requested, in connection with responding to the Staff&#8217;s comments, Dexcom acknowledges that Dexcom and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the Staff.</font></div><div style="margin-bottom:10pt;padding-right:-1pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">Please feel free to contact the undersigned should you have any questions or comments at (858) 203-6538, or in my absence, Christophe Cantenot, Dexcom&#8217;s Vice President Finance and Corporate Controller at (858) 203-6301.</font></div><div style="margin-bottom:10pt;padding-right:-1pt"><font><br></font></div><div style="margin-bottom:10pt;padding-left:306pt;padding-right:-1pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%"> Sincerely,</font></div><div style="margin-bottom:10pt;padding-left:306pt;padding-right:-1pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:113%"> </font></div><div style="margin-bottom:10pt;padding-left:306pt;padding-right:-1pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#47;s&#47; </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%;text-decoration:underline">Jereme M. Sylvain</font></div><div style="margin-bottom:10pt;padding-left:306pt;padding-right:-1pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%"> </font></div><div style="margin-bottom:10pt;padding-left:306pt;padding-right:-1pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">Jereme M. Sylvain</font></div><div style="height:48.96pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:right"><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:100%">&#160;&#160;&#160;&#160;</font></div></div></div><hr style="page-break-after:always"><div style="min-height:116.64pt;width:100%"><div style="text-align:right"><img alt="image_0aa.jpg" src="image_0aa.jpg" style="height:26px;margin-bottom:5pt;vertical-align:text-bottom;width:194px"></div><div style="text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">6340 Sequence Drive</font></div><div style="text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">San Diego, CA 92121</font></div><div style="text-align:right"><font><br></font></div><div style="text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">T&#58; 858.200.0200</font></div><div style="text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%">F&#58; 858.200.0201</font></div><div style="text-align:right"><font style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:9pt;font-weight:400;line-height:100%;text-decoration:underline">www.dexcom.com</font></div><div><font><br></font></div></div><div style="margin-bottom:10pt;padding-left:306pt;padding-right:-1pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">Executive Vice President, Chief Financial Officer</font></div><div style="margin-bottom:10pt;margin-top:0.6pt"><font><br></font></div><div style="margin-bottom:10pt;padding-right:-3.8pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">cc&#58;&#160;&#160;&#160;&#160;Kevin R. Sayer, President and Chief Executive Officer</font></div><div style="margin-bottom:10pt;padding-right:-3.8pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#160;&#160;&#160;&#160;Michael Brown, Executive Vice President and Chief Legal Officer</font></div><div style="margin-bottom:10pt;padding-right:-3.8pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#160;&#160;&#160;&#160;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:100%">DexCom, Inc.</font></div><div style="margin-bottom:10pt;padding-right:-3.8pt"><font><br></font></div><div style="margin-bottom:10pt;padding-right:-3.8pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#160;&#160;&#160;&#160;Michael A Brown, Esq.</font></div><div style="margin-bottom:10pt;padding-right:-3.8pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#160;&#160;&#160;&#160;Julia Forbess, Esq.</font></div><div style="margin-bottom:10pt;padding-right:-3.8pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#160;&#160;&#160;&#160;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:100%">Fenwick &#38; West LLP</font></div><div style="height:48.96pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:right"><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:11pt;font-weight:400;line-height:100%">&#160;&#160;&#160;&#160;</font></div></div></div></body></html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_0aa.jpg
<TEXT>
begin 644 image_0aa.jpg
M_]C_X  02D9)1@ ! 0$ W #<  #_VP!#  (! 0$! 0(! 0$" @(" @0# @("
M @4$! ,$!@4&!@8%!@8&!PD(!@<)!P8&" L("0H*"@H*!@@+# L*# D*"@K_
MVP!# 0(" @(" @4# P4*!P8'"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H*
M"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@K_P  1" !) B,# 2(  A$! Q$!_\0
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MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,!  (1 Q$ /P#LSXJ\4?\
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ME?B#\.OB)XR^$_C.Q\?^ =;FT_5-/F\RWN(6Z^J,.C*PR"IR""0:_73]D_\
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MIXX888R\TTCA511R6)/  '.:-1U"RTO3Y]3U*[CM[>WA:6XGF<*L:*,LQ)Z
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M9*5E=)75^MG<_1*?'64RIQ<XR4K*Z2O9]=3QFBC.#0>17Y"?D)[3_P $[O\
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M\BOGN'^(L3D=5I+FIRWCY]UV?Y_<U\_D'$6(R.HU;FIO>/GW79_G]S7Z$?\
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M;3= N;VQ%PNX0W"O$JR =-P#M@GH3D<@$?-M?4?_  2)_P"3JKK_ +%&\_\
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MA]V)-=517V66Y'E>4K_9Z:3_ )GK+[WMZ*R/L,NR3+,K7^STTGW>K^]_DK(
M,#%%%%>L>L%1S11R(RR*&5AAE;D$>E/=MB[L5\,?MT?\%+S9R7GPA_9NUD>=
M\T&K>++=O]6>C16I]>H,PZ?P<X<>;FN;8/)\*ZV(?HNK?9+^DNIYN:9I@\IP
MSK5WZ+JWV2_I+J>3_P#!27X3_LS?#3XC!O@UXD6#7+J8G7/"MC")+6RX^^)
MW[EB<?N<-U)^08#?,_8&G33W%S/)=74\DLDKEY))&+,S$Y))/4DTW\:_!<PQ
M5/&XR=:%-04G?E6R_KK:R\D?A688JGCL9.M"FH*3V6W_  _>UEY(#S7Z0_\
M!,#X2?LPV7@1/B+\/_$2Z]XQ: )K5Q?PK'<:6S=88X<GRT/3S 6,F#\P&47\
MWNHYK?\ AG\4/'GP>\86OCKX<^([C2]2M3\LT+<.O='4\.A[JP(-=V0YG0RG
M,(UZM)37XKSCTOZ_)H[<AS2CE./5>K34U^*\X]+^OWH_;D8Q@45X'^QA^W+X
M+_:CT7^Q-5$.D^,+.'=J&C[B$N%'6:WR263U4DLG?(PQ]\4Y&:_=,'C,-F&'
MC7H2YHO^K/LUU1^XX/&8?'8>-:A+FB^OZ/L_(*#R.:*#TKJ.D_*W_@J,[M^V
M1KZ,^0NGZ>%]A]EC./S-?/-?37_!6?0)=)_:O.I/ RIJGARSN$;;PVTR0G_T
M77S+7\_\01E'.\0G_/+\7<_ ^((RCG>(3_GE^+N!SBOU=_X)EI&G[&/A0HV=
MTM^6]C]MFXK\HCTS7ZF?\$K]:M=5_8^TFSMY S:=JM];3KG[K&8RX_[YE4_C
M7O\  ,DLZDN\'^<3WN Y)9Q-?W'_ .E1/HRBBBOV$_7@HHHH **** /QU_;0
MFDG_ &K_ (@/*VYAXHNE_ /@?H!7F/:O;O\ @HQX2G\(_MB>+XWB(BU"X@O[
M=O[ZRP1LQ_!]X_"O$:_G;-(2IYG7C+=3E^;/Y[S6$J>:5XRW4Y?FP8<5^SW[
M+RJG[-/P]2,Y5?!&E!3Z_P"B15^,!!/ K]A?V(O%,'B[]DSP#J=NZLL/AR&R
M)7LUMFW(_.(U]CX>RC]?K1ZN*?W/_@H^P\/Y1^O5H]>5?@_^">J4445^L'ZH
M>6?MM1QR?LG^/A(V!_PC=P?Q R/UK\>NG>OUV_;]U:/1?V/_ !W>2E0'TE(/
MF]99XXA^KBOR)K\E\09+^TJ2_N?^W,_)_$!K^TJ2_N?^W,*]D_X)].R_MD>!
M=K8_XF,P_P#):6O&QTYKWS_@F;X8O_$?[8_AJZM+=FBTJ&\O;QA_RSC%NZ _
M]_)(U_X%7R>3QE/-L.E_/'_TI'RN31E/-L.E_/'_ -*1^KE%%%?T,?T$<W\9
M?^20^*O^Q;OO_2=Z_$L9QFOVT^,O_)(?%7_8MWW_ *3O7XEGI7Y;XB?[QA_2
M7YH_+_$+^/A_27YH.G%?4?\ P2*Q_P -577/_,HWG_HZWKY<YZ5]2?\ !(G_
M ).JNO\ L4;S_P!'6]?)\._\CS#_ .)'RO#O_(\P_P#B1^FE%%%?OQ^]'Y5_
M\%1?^3RO$/\ UXZ?_P"DL=?/=?0G_!4;_D\KQ"?^G'3_ /TECKY[SVK^?<]_
MY'6)_P <OS9^ Y]_R.L1_CE^;)+7_CYCY_Y:+_.OW2@_U"?[H_E7X6VO_'S'
M_P!=%_G7[I0?ZA/]T?RK[;P[_P"8G_MS_P!N/M/#W_F)_P"W/_;AU?,'_!6_
M_DU&/_L:;/\ ] FKZ?KY?_X*X?\ )J"?]C19_P#H$U?9<1?\B/$?X&?9<0?\
MB3$?X'^1^8^:#11]*_ 3\# T444 %%&:* /:O^"=W_)YG@?_ *_+G_TCGK];
MJ_'']CWXE^$_@_\ M)>%_B1XZO9+?2=+N)GO)H8&D90UO*@PJ@D_,PZ5^@K_
M /!4W]CE4++XVU-N.%70;CG\UK]0X(S++\'EE2%>K&#<V[-I.W+'74_3N"<R
MR_!Y7.%>K&#<V[-I.W+'74^B2<#-?(/_  5S^.5IX7^$5C\$=+OE_M+Q-=1W
M&H0+R4L87W GTW3*F/41N*J_&+_@L!\+M'T:6U^"GA#4M9U1T80W&L0_9K2%
MNS%0QDDY_A&S(_B%?!GQ*^)?C;XO^-+WX@?$/6Y-0U2_DW33N   .%15'"J!
MP%' %:\4<58&6!EA,'/GE-6;6R777JVM-#;B?BG O RPN$GSRFK-K9)[Z]6U
MIH80X%'/I16Y\-_AQXR^+?C6Q^'W@'19-0U34)O+MX(^@]78]%11DECP *_+
M(0G4FH05V]$ENV?EM.G.I-0@KMZ)+=GT=_P24^$=SXR^/MU\4+F)EL?">GN8
MY-ORO=7"M$B9]H_-8^A"^M?I<.E><_LL?L\:%^S+\'[#X:Z5,MS=!C<ZQJ"K
MC[7=N!O< ]% "JHZA47.3DGT:OWCAO*Y91E4*,_C?O2]7T^2LOD?NW#N5RRG
M*X49_$_>EZOI\E9?(*_&W]K?X9WGPC_:0\7^"[JU6&)-:EN;%8_NFUG/G0X_
MX Z@^A!':OV2KX]_X*H_LHZE\1_"MO\ 'OP'I33ZMX?M3#K5K!'E[FQ!+"0>
MK1$L3QDHYY^0"O-XTRNIF&5^TIJ\J;O;NOM?H_D>;QEEE3,,KYZ:O*F[V[KK
M^C^1^=)XKI/@YXXB^&?Q:\,_$.Y@>6'1==M;V>*/[SQQRJS*/<J"*YL&BOQF
MG4E3J*<=TTU\C\<IU)4:BG'=--?(_='3M1L]6L8=2TZX6:WN(5E@FC;*NC#*
ML/8@U/7YQ_L9?\%-W^#7A2T^%/QJT:^U+1;!1'I>L6+![FTBYQ$Z,1YB#@*0
MP**,888 ^JM$_P""D'[&FL6BW ^,<=LQ^]#>:3=QLGMS%@_@2*_=LOXFR?'X
M>,W5C"5M8R:33[:VOZH_<\OXDRG'8>,_:QC*VL9-)I]5K:_JCW*BO!]=_P""
ME?[&6BPLZ?%W[9(O2&QT6\<M^/E!?S->-_&/_@L7X9M+.33_ ($?#FZO;M@-
MFI>),101G/)$,3EY 1QR\9!/0XP=<5Q)D>%@Y3KQ?E%\S^Y7-,3Q%DN%BY3K
MQ?E%\S^Y7/MRBOD3X#?\%:_A/XU6WT/XU:--X5U)@J-J$.ZXL)&[MP/,A!/8
MA@!U?C-?5?AGQ5X:\::-!XC\(Z]9ZGI]TNZWO;"X6:*0>S*2#77@,UR_,Z?-
MAJBEW75>J>J.O YIE^94^;#5%+RZKU3U7W&A36?:<8IQ.!DU\H_\%-OVP9O@
MUX.7X._#W5C#XF\06I-Y=0L-^G61."PXX>3#(".54,PP=IJLRS##Y7@YXFMM
M'IU;Z)>;_P"#L5F&/H9;@Y8BL](_>WT2\V>7_P#!1?\ ;]N=8N;_ /9\^".N
M,EC&S6_B;7+60AKA@</:Q,/^68Y#L/O\J/ESN^)5R!S1UZT'I7X/FF:8K-\6
MZ]=^BZ)=E_6NY^%9IFF*S?%NO6?HNB79?UJ26EI=ZA=Q:?I]I)/<3R+'!##&
M6>1R<!5 Y))X ')K](OV%?\ @GAX<^$^@1_$7XVZ#::GXHU*U/EZ7>0K+!I4
M+K@QE3E7E*G#-C"Y*C/+-R/_  2^_8NAT_3K?]I?XG:06O+@;O"5A<Q\0Q'_
M )?&5A]YO^6?8+EN2RE?N #':OT#A#AF%.G''8N-Y/6$7T7\S7=].RUWV_0.
M$>&8TZ<<=BHWD]8Q?1=WYOIV6N^WYK_\% O^"?\ <_!6YN/C#\']/DF\)S2;
M]2TV-2S:.S'J.N8"> 3RA(!XP:^3\U^Z.I:=I^KZ?/I>JV,-S;7,+17%O<1A
MTE1A@JRG@@C@@\&ORP_;^_8\G_9F^(*^(?"5M))X/UZ9VTML%OL,W+-:,W.<
M#E">2O')1B?+XNX9C@;XW"K]V_B2^RWU7D_P?EMY?%O#,<'?&X5>X_BBOLON
MO)]NC\MO"O#?B37_  =K]GXI\*ZO/I^I6%PLUG>6TA62*13PP/\ G-?J/^PI
M^VUHW[3OA0^&_%+PV?C/2X<ZA9I\JWL0P/M,0],G#*/NGV(K\J\Y%;'P^\?>
M*_A=XST_X@>"=5>RU32[A9K2X7L1U!'\2D$J5/!!(/6OG^'\^Q&1XKF6M-_%
M'NNZ\UT[['S^09[7R7%<RUIOXH_JO-?CL?N!17G?[+W[0?A[]I;X1V'Q*T1%
M@N'_ '&K:>&+&SNU WQY/5>0RGNK+WR!Z)7[IAZ]+%48U:3O&2NGY,_<:%:E
MB:,:M-WC)73\F?&__!87X077B'X::#\9-+MD9O#MXUIJ;!?F^SW!4(Q/<+*H
M7'K-]:_.\#%?N)XU\':!\0/"FH^"O%6GK=:;JEG):WEN_P#%&ZD'Z'N#U! (
MY%?D3^U9^S!XT_9<^),WA/7[>2XTFZD>30=8"'R[R#/ )P )%! =>QY'RE2?
MRWCK)ZE+%_7Z:O&5E+R:T3?DU;YKS1^8<<9/4IXKZ_35XRLI>36B;\FK+U7F
M>8GZ5]P?\$=?C'IUA?\ B;X%ZK>-'/?,NK:/&WW9&51'<*/]K:(6 [A&/:OA
M\8QQ6CX0\7>)? /B>Q\:>#M7ET_5--N%GL;R'&Z.0=#R"".Q!!!!((()%?)Y
M-F4LIS*GB4KI/5=T]'^&WF?)Y/F4LIS*&)2NENNZ>C_X'F?N..E%?&/P/_X*
M]_#O5M&ATWX\^&+[2-4C4++J6D6_GVDWJ^S=YD1Z?* XZ\C@5ZE_P\W_ &*A
M:^>?B[+N_P">/_".W^[_ -$8_6OVK#\19'B*:G'$17E)J+^YV/V>AQ#DN(IJ
M<<1%>3:B_N=CWRBOECQG_P %</V9=!LY&\*V/B'7KG;^YC@T\6\;-Z,\K!E'
MN%8^U>5>#O\ @LMXF_X36XD\??"*S/AV:;_1(=(O&^V6B9ZNTGR7!QV"Q9/<
M=*YZW%>0T*B@ZR=^UVEZM*QA6XHR&A44'63OVNTO5JZ/ORBO-O@=^UI\!/V@
M[9!\./'MO-?,FZ31KP^1>1^N8FY8#/WDW+[UZ37N4,10Q5-5*,E*+ZIW1[5'
M$4<3352E)2B^J=T?!_\ P6)^"DYNO#OQ]TFTE9/+.D:RR\K'@M);N?3.Z52>
MG"#J17PO]:_;CXJ?#3PK\8/A]JOPW\:6 N-.U:U:&9?XD/59%/9U8!E/8J*_
M(7]HW]G7Q[^S1\1+CP+XUM&>'<SZ5JRQ%8=0@SQ(AYP>FY<DJ>#G@G\HXWR:
MIAL;]=IKW)[^4MM?7?UOY'Y7QMD]3#XSZ[37N3W\I;:^OYW\C@>^:_2+_@D7
M\6-.\3_ J]^%,UP%U#PQJDDD<.[[UK<$R*P^DGF@^GR^M?F[C-=7\%OC3\0/
M@%\0+3XD?#?51;7UL"DD<B;HKF$D;H95XW(V!GD$$ @@@$?/\/YM_8^9QQ$E
M>.JDEO9]O1V?R/ X?S99/F4:\E>-FI6WL^WHTG\C]K:*^-_ /_!8[X2:CI:+
M\2_AKKVEWZJ!(=):*[@<XY(+O&RY/08; _B/=?'O_!8SX1:?I<B_#7X;>(-4
MOF4B/^UO*M($.."2CR,W/4;1GU%?KO\ K3D'LO:>W5OG?[K7_ _6_P#6C(?9
M>T]NK?._W6O^!:_X*_?%2P\/_!C2?A1;7^-0\0ZLEQ-;K_SZ0?,2WH#*8L>N
MUO0U^<E=9\:?C3X_^/WQ N_B/\1]6^TWUU\L<48*PVL(SMAB7)VHN3QDDDDD
MEB2>3S7Y#Q!FJSC-)8B*M'11OO9?YN[^9^1\09HLXS*5>*M'11OO9?YN[^8=
M!FOO;_@CK\'+RPTGQ)\==3@:-=0VZ3I.Y"-\:,))W!QRI<1J".\;#M7R9^S/
M^S=XY_:;^)%OX'\)VSQ6D;+)K.K,F8K"WSRYY&6/14SECZ $C]>?AQX \,?"
MWP+I?P\\'6/V?3=(LUM[2,G)VCJS'NS'+$]R2:^DX'R>IB,9]>J+W(7Y?.3T
MT\DOQMYGT7!&3U*V,^O5%:$+\OG+;3R2_&WF;E%%%?K1^L'-_&7_ ))#XJ_[
M%N^_])WK\2_>OVT^,O\ R2'Q5_V+=]_Z3O7XEU^6^(G\?#^DOS1^7^(7\?#^
MDOS0#UKZC_X)$_\ )U5U_P!BC>?^CK>OEP5]2?\ !(D_\94W7_8HWG_HZWKY
M/AW_ )'F'_Q(^5X=_P"1YA_\2/TTHHHK]^/WH_*O_@J+_P GE>(?^O'3_P#T
MECKY[KZ$_P""HO\ R>5XA_Z\=/\ _22.OGOFOY]S[_D=8G_'+\V?@.??\CK$
M?XY?FR2U_P"/F/C_ ):#^=?NE#Q"H_V1_*OPMM?^/J//_/0?SK]TH3F%3_LB
MOMO#O_F)_P"W/_;C[3P]_P"8G_MS_P!N'5\P?\%;_P#DU&/_ +&FS_\ 0)J^
MGZ^8?^"MQ_XQ1C_[&FS_ /0)J^RXB_Y$>(_P,^RX@_Y$F(_P/\C\Q:***_ 3
M\#"BE!'=:* $ QP*,UW1^_2/]ZNKZOYG?]1_O?A_P3ANO:@CBNZ;I2+W^E'U
M;S#ZC_>_#_@G#94"MCPE\/O'WCZ=K7P+X'UC6I(_OQZ3IDMPR_41J<5],?LO
M?\A:U_W8_P#T$U^AWP]_Y%"Q_P"N/_LQKZK)>$HYI'FE6Y4NBC^M_P!#Z?)^
M$89E'GE6:791_6_Z'YO?!7_@E5^T5\1+F&_^(L=OX/TMMK,]](LUVZ$9^2&-
MOE;U$C(1Z'I7WC^SC^RI\(_V8_#9TCX?:)NOKA0-1UJ\P]W=GCAFP-J9&0B@
M*.N,DD^DK_2EK]%RGAK*\GESTHWG_-+5_+HODKGZ!E7#>5Y0^>E&\_YI:OY=
M%\D%%%%>^>\%! /!%%% 'Q[^UC_P2P\-_$O5+KQ]\!=0M?#^K7#&2[T6Z4K8
MW+]2T94$P,>X *$]EY)^*/B=^RS^T-\';B:+X@_"76;.&!=SW\-J;BU"^OGQ
M;H_PW9'?%?LS3'Z+7Q^:<%Y7F%1U:;=.3WMK%^?+_DT?(YIP;E>85'4IMTY/
M>VS^7^31^%601Q1BON#]N_\ X^YO]Z3^9KXDOO\ C]F_ZZM_.ORG-,N_LW$N
MCS<WG:WZL_+\VRS^R\0Z7/S>=K?JR'C-=G\.?V>_CC\6Y[>'X=?"S7-4CN'V
MQWD%@ZVP/^U.P$:#W9@*^@/V$?\ D-+](Z_2"R_X]H_^N:_RKZ;(>$:6;4/;
M5*K2[):_>W^A]'D?"-'-*/MJE5I=DM?O;?Y'Y^_ K_@C_P"-=7EM];_: \7P
MZ3:MAY-%T60371Y^X\I'EQ\?W/,Z]0:^X/A+\'/AO\#_  I'X*^&'A2WTJP1
MM\BPJ2\\F #)(YRTCD ?,Q)P .@ KJ**_2,KR'+,H7^SP][K)ZR?SZ>BLC]$
MRS(\MRF/^SP][K)ZR?SZ>BLBKKNK6V@Z)>:Y>)(T-G:R3S+%&68JBEB !U.!
MP.YK\>/C1'\</C9\4M<^*'B/X<^(S<:O?/*L;Z5.WD1=(X@=G1$"J/85^R-
MZ5S9_D+SV$*<JKA&-W9*]WWW6VMO4YL^R/\ MR$*<JKA&-W9*]WWW6VOWGXC
MGX4?%+'_ "37Q!_X)Y__ (FO2OV1/V3/%_QI^/&C^$O&G@_5+#0X&-[K4UYI
M\L2O;Q8)B#$#EV*IP<@,3VK];CTII^_7@8?P_P +1Q$9SK.233:Y4KVZ;]3P
M</P%A:.(C4G6<DFFURI7MTWZD=A9VVG6<=A96L<,,,:QPPQ*%5% P% '0 =!
M4U%%?H&VQ]\!YXKB_P!H#X+^&OC[\)]6^%_B6)1'J%N?LMT4#-:7"\Q3+[JW
M7'4%AT)KM*#TK.M1IXBE*G45XR337=/<SJTJ=:G*G-73337=,_%'7/@A\7_#
MFM7GA[4?AIKHN+&ZDMYQ'I,S+O1BIPP7!&1P1P157_A5'Q2(Q_PK7Q!_X)I_
M_B:_;9.M.K\]?AYA[Z8A_P#@*_S/S]^'N'OI7?\ X"O\S\U_^"8OBOXH_!SX
M]KX/U[P3K5OH/BV'[+>27.F3)'!<(&:"4DK@<EH^<#][GM7Z4 Y%-E^Y3ATK
MZ[),JED^#^K>T<TFVKJUK]-WUN_F?79+E<LGP?U;VCFDVU=6M?IN^MW\PKF_
MBI\)?A_\:/!MQX$^)'AJ#5--N&W&*;AHI "!)&PY1P"<,I!&3V)KI**]6I3I
MU:;A-)IZ-/5,]2I3A4@X35T]T]4S\Z?C[_P2,^)_ABZFUCX ZS#XCT]G_=Z3
MJ$Z6][""3QO8K%( ,?,2A]%/6OEWQO\ "?XG_#.<VWQ#^'NM:*WF,BMJFFR0
MJ[#KM9E <>X)!ZBOVXK'\<?\BM??]<3_ #KX;,>!,MK7J8>;I^7Q+Y)V:^\^
M)S#@7+:[<\/)T_+XE]SL_P 3\/SC/-&1G.:^AOVR?^0[<_\ 7$UX+X;_ .0U
M;_[Q_P#037Y?C,+]5Q3HWO9VO:Q^8XS!_4\5['FOK:]K?J5[&RO-3O(]/TVS
MFN+B9@L,$$9=G;T ')->T?!W_@GM^U+\8+B*6W^'<^@:>\A634O$P-FJ8&<B
M)AYS@] 50@GN.2/MS]@S_D6X?^O/_P!F-?1J?>K[[)^",)BJ$:]>JVGK9)+\
M;O\ 0^\RG@G"8BC&O7JMI]$DOO>OX6/G3]EW_@F[\(?V?+VU\8>(I/\ A*?$
MULRR6^H7UN%@LY 00T$.2 P(X=BS @%=M?1U%%?H6"P&#RZBJ6&@HQ\NOFWN
MWYL_0,'@<)E]%4L/!1CY?J]V_-AUXKC_ (T? WX:_'[P=)X%^)OAN.^LF;S(
M) Q2:UEZ"2)QRC#VX(R"""0>PHKHJTJ=:FZ=2*<7HT]4S:I3IUJ;A42:>C3U
M3/S6^/G_  2<^-7@2YFU?X,WD7B[2=Q9+5I$@OX5 S\RL0DN.F4;<QZ(*^9/
M%?@?QKX#OETOQSX0U31;IERMOJVGR6\A'J%D4'%?N(>M<1\>?^2=W'^^/Y&O
M@\SX%R^7-5PTW3ZV^)?+5-?>SX7,N!LOG&57#S=/K;XE\M4U][/Q>W <4''K
M7>?'S_D;)O\ KZD_G3OV?O\ D9T_Z["OS'ZK_M7L;];7L?FWU/\ VSV'-UM>
MWZ'*^%/ OC?QY?-IG@;P=JFM72KEK?2=/EN' ]=L:DU]._ '_@DW\9?'5U#K
M'QJO8_">D[E9[..1)[^92 >%4E(LYQESN4CE#7W?\!/^2?V__70UVR=*_3LK
MX%R^*C5Q$W4ZV^%?/5M_>C])RS@?+Z:C5Q$W4ZV^%?/5M_>CE?@]\%?AO\"?
M!T/@7X9>&H=.L8VWR[?FEN)",&65SS(YP.3T  &  !U@&.E%%?>4Z=.C34*:
M22T26B1]W3ITZ--0II)+1):)!1116A9SOQ>AFN?A1XFMK>)I))/#UZL<:*2S
M,8'   ZG-?C2/A/\4_\ HFGB#_P33_\ Q%?MNW;ZTM?,\0<-T\^J4Y2J.'(F
MM%>][>:['S>?<.4\]J4Y2J./*FM%>][>:['XC_\ "J/BF>/^%:^(/_!-/_\
M$5],?\$HO _C;PY^T]<W_B'P?JEA;_\ "*W:>=>:?)$A8RP8&64#/!X]J_2"
MFOU_"O+R_@>C@,=3Q"KM\C3MRI7_ !/+R_@FCE^,AB56;Y'>W*M?Q'44#I0>
ME?='W!^87_!2_P  ^.]>_:]U_4]"\%:M>VSV-@%N+3399(V(M8P<,JD'!KP3
M_A5'Q3_Z)KX@_P#!-/\ _$U^VR=*=7P6.X%HXW&5,0Z[7/)RMRK2[OW/A<=P
M/1QN,J8AUVN=MVY5I=W[GXE6OPI^*0N8_P#BVOB#_6+_ ,P>?U_W*_;*W(,*
MC_9'\J>>E Z5[/#_  ]3R'VG+4<^>VZM:U_-]SV,@X?IY#[3EJ.7/;=6M:_F
M^X5\U?\ !5C0M;\1?LNQZ?X?T:ZOKC_A)K1_(L[=I'VA)LG"@G'-?2M(>OY5
M[&8818_ U,.W;G35][7/7QV%6.P=3#MVYTU?M<_$?_A5'Q2)_P"2:^(/_!-/
M_P#$4O\ PJCXI?\ 1-/$'_@FG_\ B:_;BBOA/^(=T?\ H(?_ ("O\SX;_B'M
M#_H(?_@*_P S\1_^%4?%+_HFOB#_ ,$T_P#\117[<44?\0[H_P#00_\ P%?Y
/A_Q#VA_T$/\ \!7^9__9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
