SEC Company Response from TANDEM DIABETES CARE INC (TNDM) (CIK 0001438133) (TNDM) — Mar 21, 2017
TANDEM DIABETES CARE INC (TNDM) (CIK 0001438133)
Date: March 21, 2017 · CIK: 0001438133 · Accession: 0001193125-17-089970
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-216531
Letter
Tandem Diabetes Care, Inc.
11045 Roselle Street
San Diego, CA 92121
March 20, 2017
SUBMITTED VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E. Washington, D.C. 20549
Attention: Caleb French
Re: Tandem Diabetes Care, Inc.
Registration Statement on Form S-1 (File No. 333-216531)
Acceleration Request
Requested Date: March 22, 2017
Requested Time: 4:00 P.M., Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Tandem Diabetes Care, Inc., a Delaware corporation (the “Company”), hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to declare the above-captioned Registration Statements on Form S-1 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, unless you are notified by telephone or in writing to the contrary by the Company prior to such “Requested Date” and “Requested Time.” In the event you are so notified, you will be contacted either by Ryan C. Wilkins, an attorney with the Company’s outside legal counsel, Stradling Yocca Carlson & Rauth, P.C., or by myself.
The Company hereby acknowledges that:
•
should the Commission or the staff of the Commission, 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 Company 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.
Should the Commission have questions regarding any of the foregoing, please do not hesitate to contact Mr. Wilkins, via telephone at (949) 725-4115 or via email at rwilkins@sycr.com, or in his absence, please contact me via telephone at (858) 255-6380 or via email at dberger@tandemdiabetes.com.
We respectfully request that you contact Mr. Wilkins via telephone as soon as the Registration Statement has been declared effective.
Sincerely,
TANDEM DIABETES CARE, INC.
Show Raw Text
CORRESP 1 filename1.htm CORRESP Tandem Diabetes Care, Inc. 11045 Roselle Street San Diego, CA 92121 March 20, 2017 SUBMITTED VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Caleb French Re: Tandem Diabetes Care, Inc. Registration Statement on Form S-1 (File No. 333-216531) Acceleration Request Requested Date: March 22, 2017 Requested Time: 4:00 P.M., Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended, Tandem Diabetes Care, Inc., a Delaware corporation (the “Company”), hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to declare the above-captioned Registration Statements on Form S-1 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, unless you are notified by telephone or in writing to the contrary by the Company prior to such “Requested Date” and “Requested Time.” In the event you are so notified, you will be contacted either by Ryan C. Wilkins, an attorney with the Company’s outside legal counsel, Stradling Yocca Carlson & Rauth, P.C., or by myself. The Company hereby acknowledges that: • should the Commission or the staff of the Commission, 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 Company 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. Should the Commission have questions regarding any of the foregoing, please do not hesitate to contact Mr. Wilkins, via telephone at (949) 725-4115 or via email at rwilkins@sycr.com, or in his absence, please contact me via telephone at (858) 255-6380 or via email at dberger@tandemdiabetes.com. We respectfully request that you contact Mr. Wilkins via telephone as soon as the Registration Statement has been declared effective. Sincerely, TANDEM DIABETES CARE, INC. /s/ David B. Berger David B. Berger General Counsel cc: Tandem Diabetes Care, Inc. Kim D. Blickenstaff, Chief Executive Officer John Cajigas, Chief Financial Officer Clifford Chance US LLP Alejandro E. Camacho, Esq. Per B. Chilstrom, Esq. Stradling Yocca Carlson & Rauth, P.C. Bruce Feuchter, Esq. Ryan C. Wilkins, Esq.