Masimo has developed a Comprehensive Compliance Program that is designed to comply with applicable federal and state laws including California Health and Safety Codes sections 119400-119402. To our knowledge, we are, in all material respects, in compliance with our Comprehensive Compliance Program and the applicable California requirements.

While we are constantly reassessing our compliance program to improve it, government standards on compliance programs recognize that no program can completely prevent individual employees from improper conduct.

This declaration is made as of this date, June 28, 2007. A copy of this declaration and Masimo’s Comprehensive Compliance Program may be obtained by calling 1-800-326-4890 and select option 4.