Correspondence 0001104659-23-063950 from Senseonics Holdings, Inc. (SENS)
Senseonics Holdings, Inc.
Date: May 24, 2023 · CIK: 0001616543 · Accession: 0001104659-23-063950
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File numbers found in text: 333-271932
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CORRESP 1 filename1.htm SENSEONICS HOLDINGS, INC.. 20451 Seneca Meadows Parkway Germantown, MD 20876-7005 May 24, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Ben Richie RE: Senseonics Holdings, Inc. Registration Statement on Form S-3 File No. 333-271932 Acceleration Request Requested Date: Friday, May 26, 2023 Requested Time: 4:30 p.m. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Exchange Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-271932) (the “Registration Statement”) to become effective at 4:30 p.m. Eastern Time on Friday, May 26, 2023, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please orally confirm that event with Darren DeStefano at (703) 456-8034 or Reid Hooper at (202) 776-2097 of Cooley LLP, counsel to the registrant. Sincerely, SENSEONICS HOLDINGS, INC. By: /s/ Rick Sullivan Rick Sullivan Chief Financial Officer cc: Darren DeStefano, Cooley LLP Reid Hooper, Cooley LLP