Item 9.01. Financial Statements and Exhibits.

(a) Financial Statements of Business Acquired



1)  The audited financial statements of Viper Holdings Corporation, which
comprise (a) the consolidated balance sheet of March 31, 2022; (b) the related
consolidated statement of income, comprehensive income, stockholders' equity,
and cash flows for the year then ended, and (c) the related notes to the
financial statements, are filed as Exhibit 99.2 to this Amendment No. 1.

(b) Proforma Financial Information

The following up pro forma information is filed as Exhibit 99.3 to this Amendment No. 1:



1)  The unaudited pro forma condensed combined balance sheets of Masimo
Corporation and Viper Holding Corporation as of January 1, 2022;
2)  The unaudited pro forma condensed combined statements of operations of
Masimo Corporation and Viper Holdings Corporation for the year end January 1,
2022; and
3) The related notes to the unaudited pro forma condensed combined financial
information.

(d) The following items are filed as exhibits to the Initial Report, as amended by this Amendment No. 1:



    Exhibit

No. Description

10.1* Offer Letter, dated April 1, 2022, between the Company and Kevin P. Duffy.


                  Fifth Amended and Restated Employment Agreement made and

entered into as of November

10.2* 30, 2017, by and between DEI Holdings, Inc. Kevin P. Duffy.

23.1 Consent of BDO USA, LLP independent auditors of Viper Holdings Corporation .


                  Press release, Dated April 12, 2022, Announcing the

Completion of the Sound United

99.1* Acquisition.


                  Audited financial statements of Viper Holdings

Corporation, which comprise (a) the


                consolidated balance sheet of March 31, 2022; (b) the

related consolidated statement


                of operations, comprehensive loss, redeemable preferred

stock and deficit, and cash


                flows for the year then ended, and (c) the related notes to

the financial


     99.2       statements.
                  The unaudited pro forma condensed combined balance sheet     of Masimo Corporation
                  and Viper Holdings Corporation     as of January 1, 2022;     unaudited pro forma
                condensed combined statement of operations of Masimo

Corporation and Viper


                Holdings Cor    poration     for the year end January 1,

2022; and the related

99.3 notes to the unaudited pro forma condensed combined financial information .

104 Cover Page Interactive Data File (embedded within the Inline XBRL document)


       *        Previously filed.

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