SEC Company Response from Senseonics Holdings, Inc. (SENS) (CIK 0001616543) (SENS) — May 7, 2020
Senseonics Holdings, Inc. (SENS) (CIK 0001616543)
Date: May 7, 2020 · CIK: 0001616543 · Accession: 0001104659-20-058121
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File numbers found in text: 333-237937
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CORRESP 1 filename1.htm May 7, 2020 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Ms. Christine Westbrook Re: Senseonics Holdings, Inc. Registration Statement on Form S-3 Filed April 30, 2020 File No. 333-237937 Acceleration Request Requested Date: Monday, May 11, 2020 Requested Time: 4:30 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. 333-237937) (the “Registration Statement”) to become effective on May 11, 2020, at 4:30 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”). 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, Alex Elmore of Cooley LLP at (703) 456-8724. [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 William DuVal, Cooley LLP