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                           September 11, 2020

       Timothy T. Goodnow
       Chief Executive Officer
       Senseonics Holdings, Inc.
       20451 Seneca Meadows Parkway
       Germantown, MD 20876-7005

                                                        Re: Senseonics
Holdings, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed September 8,
2020
                                                            File No. 333-248659

       Dear Mr. Goodnow:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Chris
Edwards at (202) 551-6761 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Darren K. DeStefano