SEC Company Response from Senseonics Holdings, Inc. (SENS) (CIK 0001616543) (SENS) — Mar 15, 2016
Senseonics Holdings, Inc. (SENS) (CIK 0001616543)
Date: March 15, 2016 · CIK: 0001616543 · Accession: 0001104659-16-105246
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File numbers found in text: 333-208984
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CORRESP 1 filename1.htm 20451 Seneca Meadows Parkway Germantown, MD 20876 VIA EDGAR March 15, 2016 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Mail Stop 3030 Washington, D.C. 20549 Attn: Ms. Amanda Ravitz Mr. Daniel Morris Mr. Tom Jones Mr. David Burton Ms. Kate Tillan Re: Senseonics Holdings, Inc. Registration Statement on Form S-1 Registration No. 333-208984 Acceleration Request Requested Date: Wednesday, March 16, 2016 Requested Time: 4:00 P.M. Eastern Time Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 (Registration No. 333-208984) (the “Registration Statement”) to become effective on March 16, 2016, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff (the “Staff”). Once the Registration Statement has been declared effective, please orally confirm that event with Darren K. DeStefano of Cooley LLP, counsel to the Registrant, at (703) 456-8034. In connection with this request, the Registrant acknowledges that: · should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; · the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and · the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, Senseonics Holdings, Inc. By: /s/ R. Don Elsey R. Don Elsey Chief Financial Officer cc: Timothy T. Goodnow, Senseonics Holdings, Inc. Christian E. Plaza, Cooley LLP Darren K. DeStefano, Cooley LLP Donald J. Murray, Covington & Burling LLP Brian K. Rosenzweig, Covington & Burling LLP