SEC Comment Letter for TANDEM DIABETES CARE INC (TNDM) (CIK 0001438133) (TNDM) — Dec 20, 2017
TANDEM DIABETES CARE INC (TNDM) (CIK 0001438133)
Date: Dec. 20, 2017 · CIK: 0001438133 · Accession: 0000000000-17-044423
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File numbers found in text: 333-222143
Letter
Mail Stop 3030 December 20, 2017 David B. Berger, Esq. Executive Vice President, General Counsel and Secretary Tandem Diabetes Care, Inc. 11075 Roselle Street San Diego, California 92121
Re: Tandem Diabetes Care, Inc. Registration Statement on Form S-3 Filed December 18 , 2017 File No. 333-222143
Dear Mr. Berger :
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 Tim Buchmiller at (202) 551 -3635 with any questions.
Sincerely,
/s/ Tim Buchmiller for
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Mail Stop 3030 December 20, 2017 David B. Berger, Esq. Executive Vice President, General Counsel and Secretary Tandem Diabetes Care, Inc. 11075 Roselle Street San Diego, California 92121 Re: Tandem Diabetes Care, Inc. Registration Statement on Form S-3 Filed December 18 , 2017 File No. 333-222143 Dear Mr. Berger : 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 Tim Buchmiller at (202) 551 -3635 with any questions. Sincerely, /s/ Tim Buchmiller for Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: Ryan C. Wilkins, Esq. Stradling Yocca Carlson & Rauth, P.C.