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June 24, 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. 7 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. 7 to the Company’s Registration Statement on Form S-1 (“Amendment No. 7”). Amendment No. 7 is being filed to disclose receipt of a letter from Beckman Coulter inviting the Company to take a license under one of its patents, and the Company’s belief that no such license is necessary.
We would very much appreciate the Staff’s prompt review of Amendment No. 7. 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