SEC Company Response from Senseonics Holdings, Inc. (SENS) (CIK 0001616543) (SENS) — Dec 18, 2019
Senseonics Holdings, Inc. (SENS) (CIK 0001616543)
Date: Dec. 18, 2019 · CIK: 0001616543 · Accession: 0001104659-19-073781
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File numbers found in text: 333-235297
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CORRESP 1 filename1.htm December 18, 2019 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Mr. Jeffrey Gabor Ms. Celeste Murphy Re: Senseonics Holdings, Inc. Registration Statement on Form S-3 Filed November 27, 2019 File No. 333-235297 Acceleration Request Requested Date: Friday, December 20, 2019 Requested Time: 4:01 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. 333-235297) (the “Registration Statement”) to become effective on December 20, 2019, at 4:01 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, Mark Ballantyne and William DuVal 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, William DuVal of Cooley LLP at (703) 456-8663. [Signature page follows] Very truly yours, Senseonics Holdings, Inc. By: /s/ Nick Tressler Nick Tressler Chief Financial Officer cc: Darren DeStefano, Cooley LLP Mark Ballantyne, Cooley LLP