SI-BONE, INC.
471 El Camino Real, Suite 101
Santa Clara, California 95050
October 15, 2018
VIA EMAIL AND EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 3720
Washington, D.C. 20549
| Attn: | Ms. Amanda Ravitz, Assistant Director |
| Mr. Thomas Jones, Attorney Advisor |
| Mr. Kevin Kuhar, Staff Accountant |
| RE: | SI-BONE, Inc. |
| Registration Statement on Form S-1 |
| File No. 333-227445 |
Ladies and Gentlemen:
SI-BONE, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on October 16, 2018, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of John McKenna and Kate Nichols of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with John McKenna of Cooley LLP, counsel to the Registrant, at (650) 843-5059, or in his absence, Kate Nichols at (650) 843-5877.
[SIGNATURE PAGE FOLLOWS]
| Very truly yours, | ||
| SI-BONE, INC. | ||
| By: | /s/ Jeffrey W. Dunn | |
| Name: | Jeffrey W. Dunn | |
| Title: | President and Chief Executive Officer | |
| cc: | Jeffrey W. Dunn, SI-BONE, Inc. |
| Michael A. Pisetsky, SI-BONE, Inc. |
| Matthew B. Hemington, Cooley LLP |
| John T. McKenna, Cooley LLP |
| Michael Benjamin, Latham & Watkins LLP |
| Peter J. Sluka, Latham & Watkins LLP |
[COMPANY SIGNATURE PAGE TO ACCELERATION REQUEST]