August 31, 2016
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Martin James | |
Senior Assistant Chief Accountant Mail Stop 3030 | ||
| Re: | Entellus Medical, Inc. | |
| Form 10-K for Fiscal Year Ended December 31, 2015 | ||
| Filed February 25, 2016 | ||
| Form 10-Q for the Quarterly Period Ended June 30, 2016 | ||
| Filed August 4, 2016 | ||
| File Number: 001-36814 | ||
Dear Mr. James:
The purpose of this letter is to confirm a telephone conversation between Amy E. Culbert of Fox Rothschild LLP, and Li Xiao on August 31, 2016, pursuant to which the Staff of the Division of Corporation Finance approved the request of Entellus Medical, Inc. to extend the due date for Entellus Medical’s response to the Staff’s comment letter dated August 30, 2016, File No. 001-36814, to no later than September 28, 2016.
If you have any questions, please do not hesitate to contact me at (763) 416-5772.
Sincerely,
/s/ Brent A. Moen
Brent A. Moen
Chief Financial Officer
cc: | Li Xiao, Assistant Chief Accountant |