Tandem Diabetes Care, Inc.
11075 Roselle Street
San Diego, CA 92121
December 20, 2017
SUBMITTED VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tim Buchmiller, Esq.
| Re: | Tandem Diabetes Care, Inc. Acceleration Request |
Registration Statement on Form S-3 (File No. 333-222143)
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 5:00 P.M. Eastern Time on December 22, 2017.
Should the Securities and Exchange Commission have any questions regarding this acceleration request, please do not hesitate to contact Ryan C. Wilkins, an attorney with the undersigned’s outside legal counsel, Stradling Yocca Carlson & Rauth, P.C., via telephone at (949) 725-4115 or via email at rwilkins@sycr.com.
| Sincerely, |
| TANDEM DIABETES CARE, INC. |
| /s/ David B. Berger |
| David B. Berger, Esq. |
| Executive Vice President, General Counsel and Secretary |
cc:
Tandem Diabetes Care, Inc.
Leigh Vosseller, Senior Vice President of Finance
Stradling Yocca Carlson & Rauth, P.C.
Bruce Feuchter, Esq.
Ryan C. Wilkins, Esq.