United States securities and exchange commission logo June 15, 2020 Laura A. Francis Chief Operating Officer & 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, 2019 Filed March 11, 2020 Form 10-Q for the Fiscal Quarter Ended March 31, 2020 Filed May 5, 2020 File No. 001-38701 Dear Ms. Francis: We have reviewed your filings and have the following comment. 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 comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-Q for the Fiscal Quarter Ended March 31, 2020 Exhibits 1. We note the certifications provided in Exhibits 31.1 and 31.2 do not include paragraph 4(b) and the introductory language in paragraph 4 referring to internal control over financial reporting after the end of the transition period that allows these omissions. Please amend the filing to provide revised certifications. You may file an abbreviated amendment that is limited to the cover page, explanatory note, signature page and paragraphs 1, 2, 4 and 5 of the certification. Refer to Exchange Act Rule 13a-14(a) and Item 601(b)(31) of Regulation S-K. Laura A. Francis SI-BONE, Inc. June 15, 2020 Page 2 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. You may contact Gary Newberry at (202) 551-3761 or Kevin Kuhar, Accounting Branch Chief, at (202) 551-3662 with any questions. FirstName LastNameLaura A. Francis Sincerely, Comapany NameSI-BONE, Inc. Division of Corporation Finance June 15, 2020 Page 2 Office of Life Sciences FirstName LastName