United States securities and exchange commission logo February 8, 2022 Jack Phillips President and Chief Executive Officer Accelerate Diagnostics, Inc. 3950 South Country Club Road, Suite 470 Tucson, AZ 85714 Re: Accelerate Diagnostics, Inc. Registration Statement on Form S-3 Filed February 3, 2022 File No. 333-262494 Dear Mr. Phillips: 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 Dillon Hagius at 202-551-7967 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Joshua A. Schneiderman