April 6, 2021
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
| Attention: |
Tim Buchmiller | |
| Re: |
Outset Medical, Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-255062 |
Acceleration Request
| Requested Date: |
April 8, 2021 | |
| Requested Time: |
4:00 P.M., Eastern Time |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Outset Medical, Inc. (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form S-1, Registration Number 333-255062 (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:00 P.M. Eastern Time, on April 8, 2021, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission.
We would appreciated it if, as soon as the Registration Statement is declared effective, you would so inform Robert A. Ryan of Sidley Austin LLP at (212) 839-5931.
| Very truly yours,
|
| /s/ John L. Brottem John L. Brottem |
| General Counsel |
| Outset Medical, Inc. |
| cc: |
Leslie Trigg, President, Chief Executive Officer and Director | |
| Rebecca Chambers, Chief Financial Officer | ||
| Frank F. Rahmani, Sidley Austin LLP | ||
| Robert A. Ryan, Sidley Austin LLP | ||
| Helen Theung, Sidley Austin LLP | ||
| Nathan Ajiashvili, Latham & Watkins LLP | ||
| Brian Cuneo, Latham & Watkins LLP | ||
| Salvatore Vanchieri Jr., Latham & Watkins LLP |