OPPENHEIMER & CO. INC.
85 Broad Street, 23rd Floor
New York, NY 10004
February 7, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Tandem Diabetes Care, Inc.
Registration Statement on Form S-1 (File No. 333-222553)
Ladies and Gentlemen:
In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we hereby join in the request of Tandem Diabetes Care, Inc. that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern Time, on February 8, 2018 or as soon thereafter as practicable.
The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Act:
| (i) | Dates of distribution: January 29, 2018 through the date hereof. |
| (ii) | Number of prospectuses distributed: a total of approximately 250 copies were distributed to prospective underwriters, institutional investors, dealers and others. |
| (iii) | We have been informed by the participating underwriters that they have complied and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934. |
[SIGNATURE PAGE FOLLOWS]
Very truly yours,
OPPENHEIMER & CO. INC.
As Representative of the Underwriters
OPPENHEIMER & CO. INC.
| By: | /s/ Eric Helenek | |
| Name: Eric Helenek | ||
| Title: Managing Director |
[Signature Page to Acceleration Request]