TACTILE SYSTEMS TECHNOLOGY, INC.
1331 Tyler Street NE, Suite 200
Minneapolis, Minnesota 55413
June 17, 2016
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: Tactile Systems Technology, Inc.
Registration Statement on Form S-1
File No. 333-209115
Acceleration Request | ||||
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Requested Date: |
June 21, 2016 |
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Requested Time: |
4:30 P.M. Eastern Daylight Saving Time |
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Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Tactile Systems Technology, Inc. (the Company) hereby respectfully requests that the effective date of the above-captioned Registration Statement (the Filing) be accelerated so that it will be declared effective at 4:30 p.m. Eastern Daylight Saving Time on June 21, 2016, or as soon thereafter as possible. The Company also hereby requests a copy of the written order verifying the effective date.
In connection with this request, the Company acknowledges the following:
(1) should the Securities and Exchange Commission (the Commission) or the staff, acting pursuant to delegated authority, declare the Filing effective, it does not foreclose the Commission from taking any action with respect to the Filing;
(2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Filing; and
(3) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Thank you for your assistance. If you should have any questions, please contact Jonathan R. Zimmerman of Faegre Baker Daniels LLP, counsel to the Company, at (612) 766-8419, or by facsimile at (612) 766-1600.
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Very truly yours, | |
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TACTILE SYSTEMS TECHNOLOGY, INC. | |
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By: |
/s/ Lynn L. Blake |
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Name: |
Lynn L. Blake |
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Title: |
Chief Financial Officer |