SEC Comment Letter 0000000000-23-005496 to Senseonics Holdings, Inc. (SENS)
Senseonics Holdings, Inc.
Date: May 23, 2023 · CIK: 0001616543 · Accession: 0000000000-23-005496
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File numbers found in text: 333-271932
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United States securities and exchange commission logo
May 23, 2023
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 May 15, 2023
File No. 333-271932
Dear Timothy T. 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 Benjamin Richie at 202-551-7857 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Darren DeStefano