United States securities and exchange commission logo May 7, 2020 Timothy T. Goodnow Chief Executive Officer Senseonics Holdings, Inc. 20451 Seneca Meadows Parkway Germantown, MD 20876-7005 Re: Senseonics Holdings, Inc. Registration Statement on Form S-3 Filed April 30, 2020 File No. 333-237937 Dear Mr. Goodnow: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Mark Ballantyne, Esq.