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Correspondence 0001104659-24-125410 from Senseonics Holdings, Inc. (SENS)

Senseonics Holdings, Inc.
Date: Dec. 4, 2024 · CIK: 0001616543 · Accession: 0001104659-24-125410

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File numbers found in text: 333-283509

Date
December 4, 2024
Author
SENSEONICS
Form
CORRESP
Company
Senseonics Holdings, Inc.

Letter

SENSEONICS HOLDINGS, INC..

20451 Seneca Meadows Parkway

Germantown, MD 20876-7005

December 4, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Margaret Sawicki

RE: Senseonics Holdings, Inc.

Registration Statement on Form S-3

File No. 333-283509

Acceleration Request

Requested Date: Friday, December 6, 2024

Requested Time: 4:00 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. 333-283509) (the “Registration Statement”) to become effective at 4:00 p.m. Eastern Time on Friday, December 6, 2024, 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.

[Signature page follows]

Sincerely,
SENSEONICS
HOLDINGS, INC.

Show Raw Text
CORRESP
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filename1.htm

SENSEONICS
HOLDINGS, INC..

20451 Seneca Meadows Parkway

Germantown, MD 20876-7005

December 4, 2024

VIA
EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Margaret Sawicki

RE: Senseonics Holdings, Inc.

Registration Statement on Form S-3

File No. 333-283509

Acceleration Request

Requested Date: Friday, December 6, 2024

Requested Time: 4:00 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. 333-283509) (the “Registration Statement”)
to become effective at 4:00 p.m. Eastern Time on Friday, December 6, 2024, 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.

[Signature page follows]

    Sincerely,

    SENSEONICS
    HOLDINGS, INC.

    By:
    /s/ Rick
    Sullivan

    Rick Sullivan

     Chief Financial Officer

    cc:
    Darren
    DeStefano, Cooley LLP

    Reid
    Hooper, Cooley LLP