United States securities and exchange commission logo

                       May 5, 2023

       Anshul Maheshwari
       Chief Financial Officer
       SI-BONE, Inc.
       471 El Camino Real, Suite 101
       Santa Clara, CA 95050

                                                        Re: SI-BONE, Inc.
                                                            Form 10-K for the
fiscal year ended December 31, 2022
                                                            Filed March 2, 2023
                                                            File No. 001-38701

       Dear Anshul Maheshwari:

              We have completed our review of your filing. 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.


                       Division of Corporation Finance

                       Office of Industrial Applications and

       cc:                                              Michael Pisetsky, SVP &