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CORRESP Filing

Senseonics Holdings, Inc.
Date: Aug. 13, 2025 · CIK: 0001616543 · Accession: 0001104659-25-077772

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File numbers found in text: 333-289306

Date
August 13, 2025
Author
By
Form
CORRESP
Company
Senseonics Holdings, Inc.

Letter

SENSEONICS HOLDINGS, INC.. 20451 Seneca Meadows Parkway Germantown, MD 20876-7005

August 13, 2025

Via Edgar

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Conlon Danberg

RE: Senseonics Holdings, Inc.

Registration Statement on Form S-3

File No. 333-289306

Acceleration Request

Requested Date: Monday, August 18, 2025

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. 333-289306) (the " Registration Statement ") to become effective at 4:00 p.m. Eastern Time on Monday, August 18, 2025, 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.

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CORRESP
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 filename1.htm

 SENSEONICS HOLDINGS, INC..
20451 Seneca Meadows Parkway
Germantown, MD 20876-7005

 August 13, 2025

 Via Edgar

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attn: Conlon Danberg

 RE: Senseonics Holdings, Inc.

 Registration Statement on Form S-3

 File No. 333-289306

 Acceleration Request

 Requested Date: Monday, August 18, 2025

 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. 333-289306) (the " Registration Statement ")
to become effective at 4:00 p.m. Eastern Time on Monday, August 18, 2025, 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