United States securities and exchange commission logo
May 5, 2023
Anshul Maheshwari
Chief Financial Officer
SI-BONE, Inc.
471 El Camino Real, Suite 101
Santa Clara, CA 95050
Re: SI-BONE, Inc.
Form 10-K for the
fiscal year ended December 31, 2022
Filed March 2, 2023
File No. 001-38701
Dear Anshul Maheshwari:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Michael Pisetsky, SVP &
CLO