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                           December 12, 2022

       Ronald Menezes
       Chief Executive Officer
       Sientra, Inc.
       420 South Fairview Avenue, Suite 200
       Santa Barbara, CA 93117


                                                        Re: Sientra, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed December 6,
2022
                                                            File No. 333-268679

       Dear Ronald Menezes:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Jane
Park at 202-551-7439 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Industrial Applications and

                           Services
       cc:                                              Patrick O'Malley, Esq.