LAZARD CAPITAL MARKETS LLC
30 ROCKEFELLER PLAZA
NEW YORK, NEW YORK 10020
June 22, 2005
Via EDGAR Transmission and Facsimile
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 6010
100 F Street, NE
Washington, DC 20549
Attention: Mary Beth Breslin
| Re: | HemoSense, Inc. |
Registration Statement on Form S-1 (No. 333-123705)
Dear Ms. Breslin:
The undersigned, as managing underwriter for the public offering of the common stock of HemoSense, Inc., a Delaware corporation (the “Company”), hereby joins in the Company’s request that the effectiveness of the above-referenced Registration Statement on Form S-1 be accelerated so that said Registration Statement will become effective at 4:30 p.m., Washington, D.C. time, on June 23, 2005, or as soon thereafter as possible.
The number of preliminary prospectuses dated May 31, 2005 which have been distributed is as follows:
To Whom Delivered | No. of Copies | |
Underwriters | 2,000 | |
Individuals | 700 | |
Others | 450 | |
Total | 3,150 | |
Very truly yours, | ||
LAZARD CAPITAL MARKETS LLC | ||
By: | /s/ David G. McMillan, Jr. | |
Name: | David G. McMillan, Jr. | |
Title: | Managing Director of Capital Markets, Head of Debt & Equity | |