SEC Comment Letter for TANDEM DIABETES CARE INC (TNDM) (CIK 0001438133) (TNDM) — Jul 23, 2015
TANDEM DIABETES CARE INC (TNDM) (CIK 0001438133)
Date: July 23, 2015 · CIK: 0001438133 · Accession: 0000000000-15-038159
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-36189
Letter
July 23, 2015 Via E -mail Kim D. Blickenstaff President and Chief Executive Officer Tandem Diabetes Care, Inc. 11045 Roselle Street San Diego, California 92121
Re: Tandem Diabetes Care, Inc. Form 10-K for the fiscal year ended December 31, 2014 Filed February 24 , 2015 File No. 001-36189
Dear Mr. Blickenstaff :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ M artin James
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July 23, 2015 Via E -mail Kim D. Blickenstaff President and Chief Executive Officer Tandem Diabetes Care, Inc. 11045 Roselle Street San Diego, California 92121 Re: Tandem Diabetes Care, Inc. Form 10-K for the fiscal year ended December 31, 2014 Filed February 24 , 2015 File No. 001-36189 Dear Mr. Blickenstaff : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ M artin James Martin James Senior Assistant Chief Accountant