SEC Company Response from 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: 0001193125-17-374960
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Reasoning
File numbers found in text: 333-222143
Letter
Tandem Diabetes Care, Inc.
11075 Roselle Street
San Diego, CA 92121
December 20, 2017
SUBMITTED VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tim Buchmiller, Esq.
Re: Tandem Diabetes Care, Inc. Acceleration Request
Registration Statement on Form S-3 (File No. 333-222143)
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 5:00 P.M. Eastern Time on December 22, 2017.
Should the Securities and Exchange Commission have any questions regarding this acceleration request, please do not hesitate to contact Ryan C. Wilkins, an attorney with the undersigned’s outside legal counsel, Stradling Yocca Carlson & Rauth, P.C., via telephone at (949) 725-4115 or via email at rwilkins@sycr.com.
Sincerely,
TANDEM DIABETES CARE, INC.
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CORRESP 1 filename1.htm CORRESP Tandem Diabetes Care, Inc. 11075 Roselle Street San Diego, CA 92121 December 20, 2017 SUBMITTED VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Tim Buchmiller, Esq. Re: Tandem Diabetes Care, Inc. Acceleration Request Registration Statement on Form S-3 (File No. 333-222143) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 5:00 P.M. Eastern Time on December 22, 2017. Should the Securities and Exchange Commission have any questions regarding this acceleration request, please do not hesitate to contact Ryan C. Wilkins, an attorney with the undersigned’s outside legal counsel, Stradling Yocca Carlson & Rauth, P.C., via telephone at (949) 725-4115 or via email at rwilkins@sycr.com. Sincerely, TANDEM DIABETES CARE, INC. /s/ David B. Berger David B. Berger, Esq. Executive Vice President, General Counsel and Secretary cc: Tandem Diabetes Care, Inc. Leigh Vosseller, Senior Vice President of Finance Stradling Yocca Carlson & Rauth, P.C. Bruce Feuchter, Esq. Ryan C. Wilkins, Esq.