April 11, 2014
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Attention: | Amanda Ravitz Mary Beth Breslin Ted Moskovitz Lynn Dicker Dennis Hult |
| Re: | TriVascular Technologies, Inc. Registration Statement on Form S-1 (File No. 333-194466) |
Ladies and Gentlemen:
Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended, we wish to advise that between April 3, 2014 and the date hereof, approximately 4,255 copies of the Preliminary Prospectus dated April 3, 2014 were distributed to prospective underwriters, institutional investors and prospective dealers in connection with the above-captioned Registration Statement.
We wish to advise you that the participating underwriters have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m. Eastern Daylight Time, on Tuesday, April 15, 2014 or as soon thereafter as practicable.
[signature page follows]
Very truly yours,
J.P. MORGAN SECURITIES LLC
CREDIT SUISSE SECURITIES (USA) LLC
As representatives of the
Prospective Underwriters
| J.P. MORGAN SECURITIES LLC | ||
| By: | /s/ Benjamin Burdett | |
| Name: Benjamin Burdett | ||
| Title: Vice President | ||
| CREDIT SUISSE SECURITIES (USA) LLC | ||
| By: | /s/ Kristin DeClark | |
| Name: Kristin DeClark | ||
| Title: Director | ||