TearLab Corporation
9980 Huennekens Street, Suite 100
San Diego, California 92121
November 22, 2017
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Attn: | Heather Percival |
| Re: | TearLab Corporation | |
Registration Statement on Form S-1 File No. 333-220080 | ||
Acceleration Request |
Ladies and Gentlemen:
Pursuant to Rules 460 and 461 of the Securities Act of 1933, as amended, TearLab Corporation, a Delaware corporation (the “Company”), hereby respectfully requests that the effective date for the above-referenced Registration Statement on Form S-1 (File No. 333-333-220080) (the “Registration Statement”) be accelerated so that it will be declared effective at 10:00 a.m., Eastern Time, on Monday, November 27, 2017, or as soon thereafter as is practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Daniel Horwood at (858)350-2313.
| Sincerely, | ||
| TEARLAB CORPORATION | ||
| By: | /s/ Wes Brazell | |
| Name: | Wes Brazell | |
| Title: | Chief Financial Officer | |
