Correspondence 0001104659-23-005692 from TACTILE SYSTEMS TECHNOLOGY INC (TCMD) (CIK 0001027838) (TCMD)
TACTILE SYSTEMS TECHNOLOGY INC (TCMD) (CIK 0001027838)
Date: Jan. 23, 2023 · CIK: 0001027838 · Accession: 0001104659-23-005692
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File numbers found in text: 333-269287
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CORRESP
1
filename1.htm
January 23, 2023
VIA EDGAR TRANSMISSION
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6010
Re:
Tactile Systems Technology, Inc.
Registration Statement on Form S-3 (Registration No. 333-269287)
Request for Acceleration of Effective Date
Ladies and gentlemen:
In accordance with Rule 461
under the Securities Act of 1933, as amended (the “Act”), Tactile Systems Technology, Inc. (the “Company”) requests
that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the Registration Statement
on Form S-3 (File No. 333-269287) (the “Registration Statement”) to become effective on January 25, 2023 at 4:30 p.m., Eastern
Time, or as soon as practicable thereafter, or at such later time as the Company or its counsel
may request via telephone call to the staff. In making this acceleration request, the Company acknowledges that it is aware of its obligations
under the Act.
Very truly yours,
TACTILE SYSTEMS TECHNOLOGY, INC.
By:
/s/ Brent A. Moen
Name:
Brent A. Moen
Title:
Chief Financial Officer
cc:
Jonathan Zimmerman, Esq., Faegre Drinker Biddle & Reath LLP