United States securities and exchange commission logo August 17, 2023 Timothy T. Goodnow President and Chief Executive Officer Senseonics Holdings, Inc. 20451 Seneca Meadows Parkway Germantown, MD 20876-7005 Re: Senseonics Holdings, Inc. Registration Statement on Form S-3 Filed August 10, 2023 File No. 333-273882 Dear Timothy T. Goodnow: 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 Margaret Schwartz at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Darren DeStefano, Esq.