650 Page Mill Road Palo Alto, CA 94304-1050
PHONE 650.493.9300 FAX 650.493.6811 www.wsgr.com |
June 3, 2005
VIA EDGAR AND OVERNIGHT DELIVERY
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, NW
Washington D.C. 20549-1004
Mail Stop 03-06
Attention: Mary Beth Breslin
Re: | HemoSense, Inc. Amendment No. 3 to Registration Statement on Form S-1 File No. 333-123705 |
Dear Ms. Breslin:
On behalf of HemoSense, Inc. (the “Company”), we are hereby filing pre-effective Amendment No. 3 to the Company’s Registration Statement on Form S-1 (“Amendment No. 3”). Amendment No. 3 is being filed to:
• | update the disclosure regarding our recent FDA inspection and to move the risk factor up in prominence; |
• | add disclosure relating to the distribution agreement the Company has recently entered into with McKesson Medical-Surgical; and |
• | make certain other minor changes. |
We would very much appreciate the Staff’s prompt review of Amendment No. 3. Should you have any questions or additional comments, please contact me at (650) 320-4872.
Sincerely,
Wilson Sonsini Goodrich & Rosati
Professional Corporation
/s/ David J. Saul
David J. Saul