SEC Company Response from Senseonics Holdings, Inc. (SENS) (CIK 0001616543) (SENS) — Apr 13, 2017
Senseonics Holdings, Inc. (SENS) (CIK 0001616543)
Date: April 13, 2017 · CIK: 0001616543 · Accession: 0001104659-17-023397
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File numbers found in text: 333-217122
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CORRESP 1 filename1.htm April 13, 2017 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Mail Stop 4720 Washington, D.C. 20549 Attn: Amanda Ravitz Heather Percival Re: Senseonics Holdings, Inc. Registration Statement on Form S-3 File No. 333-217122 Acceleration Request Requested Date: Monday, April 17, 2017 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-3 (File No. 333-217122) (the “Registration Statement”) to become effective on April 17, 2017, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff (the “Staff”). This request for acceleration is subject, however, to your receiving a telephone call prior to such time from Cooley LLP, counsel to the Registrant, confirming this request. The Registrant hereby authorizes each of Darren DeStefano and Mark Ballantyne of Cooley LLP to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with Darren DeStefano of Cooley LLP, counsel to the Registrant, at (703) 456-8034, or in his absence, Mark Ballantyne at (703) 456-8084. [Signature page follows] Very truly yours, Senseonics Holdings, Inc. By: /s/ R. Don Elsey R. Don Elsey Chief Financial Officer cc:Darren DeStefano, Cooley LLP