United States securities and exchange commission logo September 9, 2020 Nick Tressler Chief Financial Officer Senseonics Holdings, Inc. 20451 Seneca Meadows Parkway Germantown, Maryland 20876-7005 Re: Senseonics Holdings, Inc. PRE14A filed August 19, 2020 File No. 001-37717 Dear Mr. Tressler: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Mark Ballantyne