INTERSECT ENT, INC.
1555 Adams Drive
Menlo Park, CA 94025
June 15, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Ada D. Sarmento |
| RE: | Intersect ENT, Inc. |
Registration Statement on Form S-3 |
File No. 333-238963 |
Acceleration Request
| Requested Date: | June 17, 2020 |
| Requested Time: | 4:00 p.m. Eastern Time |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Exchange Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-238963) (the “Registration Statement”) to become effective at 4:00 p.m. Eastern Time on Wednesday, June 17, 2020, or as soon thereafter as is practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with Matthew B. Hemington of Cooley LLP, counsel to the registrant, at (650) 843-5062.
[Signature page follows]
| Sincerely, | ||
| INTERSECT ENT, INC. | ||
| By: | /s/ Thomas A. West | |
| Thomas A. West | ||
| President and Chief Executive Officer | ||
| cc: | Richard A. Meier, Executive Vice President and Chief Financial Officer, Intersect ENT, Inc. |
Matthew B. Hemington, Cooley LLP |
