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SEC Comment Letter for TANDEM DIABETES CARE INC (TNDM) (CIK 0001438133) (TNDM) — Dec 17, 2019

TANDEM DIABETES CARE INC (TNDM) (CIK 0001438133)
Date: Dec. 17, 2019 · CIK: 0001438133 · Accession: 0000000000-19-016484

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File numbers found in text: 001-36189

Date
December 17, 2019
Author
Leigh Vosseller
Form
UPLOAD
Company
TANDEM DIABETES CARE INC (TNDM) (CIK 0001438133)

Letter

December 17, 2019 Leigh Vosseller Chief Financial Officer Tandem Diabetes Care, Inc. 11075 Roselle Street San Diego, CA 92121 Re:Tandem Diabetes Care, Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed February 26, 2019 File No. 001-36189 Dear Ms. Vosseller: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Life Sciences

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December 17, 2019
Leigh Vosseller
Chief Financial Officer
Tandem Diabetes Care, Inc.
11075 Roselle Street
San Diego, CA 92121
Re:Tandem Diabetes Care, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2018
Filed February 26, 2019
File No. 001-36189
Dear Ms. Vosseller:
            We have completed our review of your filings.  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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences