July 5, 2019

Serge Saxonov
Chief Executive Officer
10x Genomics, Inc.
7068 Koll Center Parkway, Suite 401
Pleasonton, California 94566

       Re: 10x Genomics, Inc.
           Amendment No. 1 to Draft Registration Statement on Form S-1
           Submitted June 20, 2019
           CIK No. 0001770787

Dear Dr. Saxonov:

      We have reviewed your amended draft registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Amendment No. 1 to Draft Registration Statement on Form S-1 submitted June 20,
2019

Prospectus Summary, page 1

1.     We note your response to prior comment 1. If a jury has concluded that
substantially all
       of your products infringe another entity's patents, please say so
clearly and highlight the
       consequences prominently in your prospectus summary. Also, please tell
us why you
       deleted the bullet point related to your multi-class structure of common
stock.
We are dependent on single source and sole source..., page 23

2.     Please clarify whether you have contracts with the single source and
sole source suppliers
       File the contracts as exhibits to your registration statement as
appropriate.
 Serge Saxonov
FirstName LastNameSerge Saxonov
10x Genomics, Inc.
Comapany Name10x Genomics, Inc.
July 5, 2019
July 5, 2019 Page 2
Page 2
FirstName LastName
We are involved in lawsuits..., page 46

3.       We note your response to prior comment 8; however, we also note your
disclosure in this
         risk factor regarding the other party asserting that patents are
unenforceable and the
         possibility that the party may seek to invalidate or claim an
ownership interest. Therefore,
         without disclosure of the portion of your products affected by the
patents that are the
         subjects of the lawsuits, it is unclear how investors can evaluate the
magnitude of the risk,
         including the extent to which you believe that the technology in your
products is being
         infringed. Please advise or revise.
Recent acquisitions, page 73

4.       Please expand your response to prior comment 35 to address Regulation
S-K Item
         601(b)(2). If these agreements are not material, please ensure that
your disclosure
         regarding the acquisitions makes this clear.
Silicon Valley Bank Loan and Security Agreement, page 85

5.       We note your response to prior comment 16. Please tell us whether you
still are in
         compliance with all covenants under the Loan and Security Agreement.
Also, provide us
         your analysis of whether you must disclose the target revenue
mentioned in exhibit 10.1
         section 6.9 for investors to evaluate your disclosures regarding the
loan and your liquidity
         and the magnitude of the risks resulting from the covenant.
High cell capture rate, page 106

6.       We note your response to prior comment 20 and your reference to "up
to" 65%. Please
         tell us the actual rates, and why you believe disclosure regarding
what the rate can reach
         "up to" provides investors balanced information regarding the rate.
Single Cell Gene Expression, page 106

7.       We note your response to prior comment 22. Please tell us the extent
of your revenue
         derived from customers who receive discounts based on your
collaboration with Human
         Cell Atlas.
Intellectual Property, page 122

8.       We note your response to prior comment 23. Please revise the
disclosure in the fourth
         paragraph of this section about "a low double-digit percentage of
revenue" to
         provide more specific information about the size of the payment.
Amended and Restated Investors' Rights Agreement, page 145

9.       Please disclose the nature of the rights granted under this agreement,
and when the rights
         terminate. Also tell us whether the agreement provides rights to
purchase in this offering.
 Serge Saxonov
10x Genomics, Inc.
July 5, 2019
Page 3
Amended and Restated Voting Agreement, page 145

10.   Please clarify the "certain matters" that are the subject of the
agreement. Also, if any of
      your directors were selected as a result of the agreement, please clarify
and disclose which
      party selected the director.
Exhibits

11.   Please provide us your analysis of whether you must file the letter
regarding the bonus and
      bonus plan mentioned in exhibit 10.13 and the lease for your facilities
not addressed by
      exhibits 10.2 and 10.3.
        You may contact Gary Newberry at 202-551-3761 or Kevin Kuhar,
Accounting Branch
Chief, at 202-551-3662 if you have questions regarding comments on the
financial statements
and related matters. Please contact Thomas Jones at 202-551-3602 or Russell
Mancuso, Legal
Branch Chief, at 202-551-3617 with any other questions.



                                                            Sincerely,
FirstName LastNameSerge Saxonov
                                                            Division of
Corporation Finance
Comapany Name10x Genomics, Inc.
                                                            Office of
Electronics and Machinery
July 5, 2019 Page 3
cc:       Kevin P. Kennedy
FirstName LastName