September 6, 2019

Serge Saxonov
Chief Executive Officer
10x Genomics, Inc.
6230 Stoneridge Mall Road
Pleasonton, California 94588

        Re: 10x Genomics, Inc.
            Amendment No. 1 to Registration Statement on Form S-1
            Filed September 3, 2019
            File No. 333-233361

Dear Dr. Saxonov:

      We have reviewed your amended 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 amending your registration statement
and providing the
requested information. 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 any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments. Unless
we note
otherwise, our references to prior comments are to comments in our August 28,
2019 letter.

Form S-1 Amended September 3, 2019

Risks related to litigation..., page 45

1.     We note your revised disclosure on page 49 that you expect that other
third parties will
       claim that your products infringe their intellectual property rights.
Please disclose the
       material facts supporting your expectation so that investors can better
understand the
       bases for it.
Revenue mix and gross margin, page 80

2.     We note your response to prior comment 2 and your disclosure in the
carryover paragraph
       at the top of page 81. Please clarify how the revenue contribution from
Single Cell
       Immune Profiling consumables has varied during each relevant period
presented,
 Serge Saxonov
10x Genomics, Inc.
September 6, 2019
Page 2
         and clarify how the revenue contribution from Single Cell ATAC
consumables has varied
         during each relevant period presented. Also address the reasons for
the variance in each
         relevant period; in this regard, we note that your added disclosure on
page 81 refers to one
         factor "among other factors" and does not clarify which factors were
material for the
         variance in each relevant period.
Results of operations, page 85

3.       We note your response to prior comment 3; however, it is unclear where
you have
         disclosed the extent of the effect of the introduction of Next GEM on
your revenue or
         otherwise. Please revise or advise.
4.       We note your response to prior comment 4 and your revisions on pages
78 and 79. Your
         disclosure appears to includes factors that you believe may affect
instrument unit
         volumes. If unit volumes decreased during the first half of the year
relative to the last half
         of the previous year, please balance your discussion of higher volumes
on page 87 to
         clearly address the decrease and the reasons for that decrease.
Intellectual property, page 131

5.       Please clarify the importance and effect of all patents held. See
Regulation S-K Item
         101(c)(1)(iv).
Exhibits

6.       We note your response to prior comment 10. If provisions of your
bylaws are not
         applicable because of provisions in the Exchange Act, please provide
appropriate
         disclosure in your prospectus to clarify.
7.     We note exhibit 5.1. Please file an opinion that does not assume away a
relevant issue.
       We note for example the last sentence of the first paragraph on page 2
of the exhibit, and
       the statement in the second paragraph on that page regarding the Board
taking action to
       authorize and approve the issuance of the Shares, the amended charter
being filed, and
FirstName LastNameSerge Saxonovagreement by the Board. We also note the last
paragraph of
       approval of the underwriting
Comapanyexhibit; please file a consent that clarifies whether it addresses the
disclosure on page
       the Name10x Genomics, Inc.
       165.
September 6, 2019 Page 2
FirstName LastName
 Serge Saxonov
FirstName LastNameSerge Saxonov
10x Genomics, Inc.
Comapany 6, 2019 Genomics, Inc.
September Name10x
Page 3
September 6, 2019 Page 3
FirstName LastName
       You may contact Gary Newberry at 202-551-3761 or Lynn Dicker, Senior
Accountant, at 202-551-3616 if you have questions regarding comments on the
financial
statements and related matters. Please contact Thomas Jones at 202-551-3602 or
Russell
Mancuso, Branch Chief, at 202-551-3617 with any other questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Electronics
and Machinery
cc:      Kevin P. Kennedy