United States securities and exchange commission logo
June 15, 2020
Laura A. Francis
Chief Operating Officer & 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, 2019
Filed March 11,
2020
Form 10-Q for the
Fiscal Quarter Ended March 31, 2020
Filed May 5, 2020
File No. 001-38701
Dear Ms. Francis:
We have reviewed your filings and have the following comment. In
some of our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.
Please respond to this comment within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to this comment, we may have additional comments.
Form 10-Q for the Fiscal Quarter Ended March 31, 2020
Exhibits
1. We note the
certifications provided in Exhibits 31.1 and 31.2 do not include paragraph
4(b) and the
introductory language in paragraph 4 referring to internal control over
financial reporting
after the end of the transition period that allows these omissions. Please
amend the filing to
provide revised certifications. You may file an abbreviated amendment
that is limited to the
cover page, explanatory note, signature page and paragraphs 1, 2, 4
and 5 of the
certification. Refer to Exchange Act Rule 13a-14(a) and Item 601(b)(31) of
Regulation S-K.
Laura A. Francis
SI-BONE, Inc.
June 15, 2020
Page 2
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.
You may contact Gary Newberry at (202) 551-3761 or Kevin Kuhar,
Accounting Branch
Chief, at (202) 551-3662 with any questions.
FirstName LastNameLaura A. Francis Sincerely,
Comapany NameSI-BONE, Inc.
Division of
Corporation Finance
June 15, 2020 Page 2 Office of Life
Sciences
FirstName LastName