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SEC Comment Letter for Senseonics Holdings, Inc. (SENS) (CIK 0001616543) (SENS) — May 7, 2020

Senseonics Holdings, Inc. (SENS) (CIK 0001616543)
Date: May 7, 2020 · CIK: 0001616543 · Accession: 0000000000-20-004033

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File numbers found in text: 333-237937

Date
May 7, 2020
Author
Timothy T. Goodnow
Form
UPLOAD
Company
Senseonics Holdings, Inc. (SENS) (CIK 0001616543)

Letter

United States securities and exchange commission logo May 7, 2020 Timothy T. Goodnow Chief Executive Officer Senseonics Holdings, Inc. 20451 Seneca Meadows Parkway Germantown, MD 20876-7005 Re:Senseonics Holdings, Inc. Registration Statement on Form S-3 Filed April 30, 2020 File No. 333-237937 Dear Mr. Goodnow: 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 Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Mark Ballantyne, Esq.

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United States securities and exchange commission logo
May 7, 2020
Timothy T. Goodnow
Chief Executive Officer
Senseonics Holdings, Inc.
20451 Seneca Meadows Parkway
Germantown, MD 20876-7005
Re:Senseonics Holdings, Inc.
Registration Statement on Form S-3
Filed April 30, 2020
File No. 333-237937
Dear Mr. Goodnow:
            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 Christine Westbrook at 202-551-5019 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Mark Ballantyne, Esq.