SEC Company Response from DEXCOM INC (DXCM) (CIK 0001093557) (DXCM) — Apr 11, 2005
DEXCOM INC (DXCM) (CIK 0001093557)
Date: April 11, 2005 · CIK: 0001093557 · Accession: 0001047469-05-009816
AI Filing Summary & Sentiment
File numbers found in text: 333-122454
Letter
DexCom, Inc. 5555 Oberlin Drive
San Diego, California 92121
(858) 200-0200
April 11,
Securities and Exchange Commission
Mail Stop 03-06
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention:
Eduardo Aleman
Division of Corporate Finance
Re:
DexCom, Inc.
Form S-1 filed February 1, 2005
Registration No. 333-122454
Acceleration Request
Requested Date:
April 13, 2005
Requested Time:
4:30PM E.D.T.
Ladies and Gentlemen:
DexCom, Inc. (the "Registrant") hereby requests that the Securities and Exchange Commission (the "Commission") take appropriate action to make the above-captioned Registration Statement on Form S-1 effective at the "Requested Date" and "Requested Time" set forth above or as soon thereafter as practicable.
The Registrant hereby acknowledges that:
•should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
DEXCOM, INC.
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CORRESP
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DexCom, Inc.
5555 Oberlin Drive
San Diego, California 92121
(858) 200-0200
April 11,
2005
Securities
and Exchange Commission
Mail Stop 03-06
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention:
Eduardo Aleman
Division of Corporate Finance
Re:
DexCom, Inc.
Form S-1 filed February 1, 2005
Registration No. 333-122454
Acceleration Request
Requested Date:
April 13, 2005
Requested Time:
4:30PM E.D.T.
Ladies and Gentlemen:
DexCom, Inc.
(the "Registrant") hereby requests that the Securities and Exchange Commission (the
"Commission") take appropriate action to make the above-captioned Registration Statement on Form S-1 effective at the "Requested Date" and "Requested
Time" set forth above or as soon thereafter as practicable.
The
Registrant hereby acknowledges that:
•should
the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with
respect to the filing;
•the
action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full
responsibility for the adequacy and accuracy of the disclosure in the filing; and
•the
Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.
Sincerely,
DEXCOM, INC.
By:
/s/ STEVEN J. KEMPER Steven J. Kemper
Chief Financial Officer