Is Apple Watch (with health features) FSA/HSA Eligible?

LETTER OF MEDICAL NECESSITY Date: [DATE] To Whom It May Concern, I am writing to certify that Apple Watch (with health features) is medically necessary for my patient: Patient Name: [PATIENT NAME] Date of Birth: [DOB] Diagnosis: [ICD-10 CODE AND DESCRIPTION] Medical Justification: Requires diagnosis that benefits from ECG monitoring, fall detection, or continuous heart rate tracking. Conditions: AFib, heart disease, balance disorders, diabetes (glucose monitoring with compatible CGM). I have prescribed this item as part of the patient's treatment plan, and it is not for general health or cosmetic purposes. If you have any questions, please contact my office. Sincerely, [PHYSICIAN SIGNATURE] [PHYSICIAN NAME, MD] [PRACTICE NAME] [NPI NUMBER] [PHONE NUMBER]