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SEC Comment Letter for SI-BONE, (SIBN) — Dec 30, 2019

SI-BONE, Inc.
Date: Dec. 30, 2019 · CIK: 0001459839 · Accession: 0000000000-19-016865

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File numbers found in text: 333-235714

Date
December 30, 2019
Author
Laura A. Francis
Form
UPLOAD
Company
SI-BONE, Inc.

Letter

December 30, 2019 Laura A. Francis Chief Financial Officer and Chief Operating Officer SI-BONE, Inc. 471 El Camino Real, Suite 101 Santa Clara, CA 95050 Re:SI-BONE, Inc. Registration Statement on Form S-3 Filed December 27, 2019 File No. 333-235714 Dear Ms. Francis: 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 Irene Paik at 202-551-6553 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Brett White - Cooley LLP

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December 30, 2019
Laura A. Francis
Chief Financial Officer and Chief Operating Officer
SI-BONE, Inc.
471 El Camino Real, Suite 101
Santa Clara, CA 95050
Re:SI-BONE, Inc.
Registration Statement on Form S-3
Filed December 27, 2019
File No. 333-235714
Dear Ms. Francis:
            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 Irene Paik at 202-551-6553 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Brett White - Cooley LLP