SEC Company Response from TANDEM DIABETES CARE INC (TNDM) (CIK 0001438133) (TNDM) — May 8, 2018
TANDEM DIABETES CARE INC (TNDM) (CIK 0001438133)
Date: May 8, 2018 · CIK: 0001438133 · Accession: 0001564590-18-011802
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File numbers found in text: 333-224460
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CORRESP 1 filename1.htm tndm-corresp.htm Tandem Diabetes Care, Inc. 11075 Roselle Street San Diego, CA 92121 May 8, 2018 SUBMITTED VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Tom Jones Re: Tandem Diabetes Care, Inc. Acceleration Request Registration Statement on Form S-3 (File No. 333-224460) 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 May 9, 2018. 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, Chief Financial Officer and Treasurer Stradling Yocca Carlson & Rauth, P.C. Bruce Feuchter, Esq. Ryan C. Wilkins, Esq.