May 7, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: | Ms. Christine Westbrook | ||
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Re: | Senseonics Holdings, Inc. | ||
| Registration Statement on Form S-3 | ||
| Filed April 30, 2020 | ||
| File No. 333-237937 | ||
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| Acceleration Request | ||
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| Requested Date: | Monday, May 11, 2020 |
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| Requested Time: | 4:30 P.M. Eastern Time |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-237937) (the “Registration Statement”) to become effective on May 11, 2020, at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff (the “Staff”).
Once the Registration Statement has been declared effective, please orally confirm that event with Darren DeStefano of Cooley LLP, counsel to the Registrant, at (703) 456-8034, or in his absence, Alex Elmore of Cooley LLP at (703) 456-8724.
[Signature page follows]
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| Very truly yours, | ||
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| Senseonics Holdings, Inc. | ||
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| By: | /s/ Nick Tressler | |
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| Nick Tressler | |
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| Chief Financial Officer | |
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cc: | Darren DeStefano, Cooley LLP |
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| Mark Ballantyne, Cooley LLP |
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| William DuVal, Cooley LLP |
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