Tandem Diabetes Care, Inc.
11075 Roselle Street
San Diego, CA 92121
February 7, 2018
SUBMITTED VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E. Washington, D.C. 20549
Attention: Tom Jones
Re: | Tandem Diabetes Care, Inc. |
Registration Statement on Form S-1 (FileNo. 333-222553)
Acceleration Request
Requested Date: | February 8, 2018 | |
Requested Time: | 4:00 P.M., Eastern Time |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Tandem Diabetes Care, Inc., a Delaware corporation (the “Company”), hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to declare the above-captioned Registration Statements on Form S-1 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, unless you are notified by telephone or in writing to the contrary by the Company prior to such “Requested Date” and “Requested Time.” In the event you are so notified, you will be contacted either by Ryan C. Wilkins, an attorney with the Company’s outside legal counsel, Stradling Yocca Carlson & Rauth, P.C., or by myself.
Should the Commission have questions regarding any of the foregoing, please do not hesitate to contact Mr. Wilkins, via telephone at (949)725-4115 or via email at rwilkins@sycr.com, or in his absence, please contact me via telephone at (858)255-6380 or via email at dberger@tandemdiabetes.com.
We respectfully request that you contact Mr. Wilkins via telephone as soon as the Registration Statement has been declared effective.
Sincerely, |
TANDEM DIABETES CARE, INC. |
/s/ David B. Berger |
David B. Berger |
General Counsel |
cc:
Tandem Diabetes Care, Inc.
Kim D. Blickenstaff, Chief Executive Officer
Leigh Voseller, Chief Financial Officer
Clifford Chance US LLP
Per B. Chilstrom, Esq.
Stradling Yocca Carlson & Rauth, P.C.
Bruce Feuchter, Esq.
Ryan C. Wilkins, Esq.