650 Page Mill Road Palo Alto, CA 94304-1050
PHONE 650.493.9300 FAX 650.493.6811 www.wsgr.com |
June 20, 2005
VIA EDGAR AND OVERNIGHT DELIVERY
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington D.C. 20549
Mail Stop 6010
Attention: Mary Beth Breslin
Re: | HemoSense, Inc. Amendment No. 5 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. 5 to the Company’s Registration Statement on Form S-1 (“Amendment No. 5”). Amendment No. 5 is being filed to:
• | revise the expected range of our initial public offering price to be between $7.00 and $9.00 per share; |
• | disclose the change in listing from Nasdaq to Amex; |
• | update the disclosure regarding our recently completed FDA inspection; and |
• | make certain other minor changes. |
We would very much appreciate the Staff’s prompt review of Amendment No. 5. 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