SEC Comment Letter 0000000000-22-013335 to Sientra, Inc. (CIK 0001551693)
Sientra, Inc. (CIK 0001551693)
Date: Dec. 12, 2022 · CIK: 0001551693 · Accession: 0000000000-22-013335
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File numbers found in text: 333-268679
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United States securities and exchange commission logo
December 12, 2022
Ronald Menezes
Chief Executive Officer
Sientra, Inc.
420 South Fairview Avenue, Suite 200
Santa Barbara, CA 93117
Re:Sientra, Inc.
Registration Statement on Form S-3
Filed December 6, 2022
File No. 333-268679
Dear Ronald Menezes:
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 Jane Park at 202-551-7439 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Patrick O'Malley, Esq.