VIA EDGAR
December 12, 2022
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jane Park
Re: Sientra, Inc.
Acceleration Request for Registration Statement on Form S-3
File No. 333-268679
Dear Ms. Park,
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Sientra, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to December 14, 2022, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, DLA Piper LLP (US), request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, DLA Piper LLP (US) by calling Patrick O’Malley at (619) 933-4467.
If you have any questions regarding this request, please contact Patrick O’Malley of DLA Piper LLP (US) at (619) 933-4467.
| Sincerely, |
| SIENTRA, INC. |
/s/ Oliver Bennett |
| Oliver Bennett |
| General Counsel |
| cc: | Patrick O’Malley, DLA Piper LLP (US) |
