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June 22, 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. 6 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. 6 to the Company’s Registration Statement on Form S-1 (“Amendment No. 6”). Amendment No. 6 is being filed to:
| • | revise the expected range of our initial public offering price to be between $6.00 and $8.00 per share; and |
| • | make certain other minor changes. |
We would very much appreciate the Staff’s prompt review of Amendment No. 6. 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