United States securities and exchange commission logo
June 18, 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
File No. 001-38701
Dear Ms. Francis:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences