June 16, 2017
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Caleb French
| Re: | Revised Request for Acceleration |
| Great Basin Scientific, Inc. - Registration Statement on Form S-1 | |
| (SEC File No. 333-216045) |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Great Basin Scientific, Inc. (the “Company”) respectfully requests that the effective date of its Registration Statement on Form S-1 (SEC File No. 333-216045) (“Registration Statement”) be accelerated and that such Registration Statement become effective at 4:15 P.M., Washington, D.C. time, on June 19, 2017, or as soon thereafter as practicable. The Company requests that it be notified of such effectiveness by a telephone call to Kevin Friedmann at (310) 312-3106, or in his absence, Blake Baron at (917) 546-7709.
This request supersedes the Company’s request for acceleration previously submitted to the United States Securities and Exchange Commission on June 15, 2017.
| Sincerely, | |||
| GREAT BASIN SCIENTIFIC, INC. | |||
| By: | /s/ Ryan Ashton | ||
| Ryan Ashton, President and Chief Executive Officer | |||