SENSEONICS HOLDINGS, INC..
20451 Seneca Meadows Parkway
Germantown, MD 20876-7005
February 2, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jessica Ansart
RE: Senseonics Holdings, Inc.
Registration Statement on Form S-3
File No. 333-269177
Acceleration Request
Requested Date: Friday, February 3, 2023
Requested Time: 4:00 p.m. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Exchange Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-269177) (the “Registration Statement”) to become effective at 4:00 p.m. Eastern Time on Friday February 3, 2023, or as soon thereafter as is practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with Darren DeStefano at (703) 456-8034 or Reid Hooper at (202) 776-2097 of Cooley LLP, counsel to the registrant.
[Signature page follows]
| Sincerely, | ||
| SENSEONICS HOLDINGS, INC. | ||
| By: | /s/ Rick Sullivan | |
Rick Sullivan Chief Financial Officer | ||
| cc: | Darren DeStefano, Cooley LLP | |
| Reid Hooper, Cooley LLP | ||
