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SEC Comment Letter 0000000000-24-013332 to Senseonics Holdings, Inc. (SENS)

Senseonics Holdings, Inc.
Date: Dec. 3, 2024 · CIK: 0001616543 · Accession: 0000000000-24-013332

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File numbers found in text: 333-283509

Date
December 3, 2024
Author
Timothy T. Goodnow
Form
UPLOAD
Company
Senseonics Holdings, Inc.

Letter

December 3, 2024 Timothy T. Goodnow President and 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 November 27, 2024 File No. 333-283509 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 Margaret Sawicki at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Darren DeStefano, Esq.

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December 3, 2024
Timothy T. Goodnow
President and 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 November 27, 2024
File No. 333-283509
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 Margaret Sawicki at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Darren DeStefano, Esq.