SEC Comment Letter 0000000000-23-004721 to SI-BONE, Inc. (SIBN)

SI-BONE, Inc.
Date: May 5, 2023 · CIK: 0001459839 · Accession: 0000000000-23-004721

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File numbers found in text: 001-38701

Date

May 5, 2023

Author

Anshul Maheshwari

Form

UPLOAD

Company

SI-BONE, Inc.

Letter

United States securities and exchange commission logo May 5, 2023 Anshul Maheshwari Chief Financial Officer SI-BONE, Inc. 471 El Camino Real, Suite 101 Santa Clara, CA 95050 Re:SI-BONE, Inc. Form 10-K for the fiscal year ended December 31, 2022 Filed March 2, 2023 File No. 001-38701 Dear Anshul Maheshwari: We have completed our review of your filing. 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 Industrial Applications and Services cc: Michael Pisetsky, SVP & CLO

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United States securities and exchange commission logo
May 5, 2023
Anshul Maheshwari
Chief Financial Officer
SI-BONE, Inc.
471 El Camino Real, Suite 101
Santa Clara, CA 95050
Re:SI-BONE, Inc.
Form 10-K for the fiscal year ended December 31, 2022
Filed March 2, 2023
File No. 001-38701
Dear Anshul Maheshwari:
            We have completed our review of your filing.  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 Industrial Applications and
Services
cc:       Michael Pisetsky, SVP & CLO

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