TACTILE SYSTEMS TECHNOLOGY, INC.

1331 Tyler Street NE, Suite 200

Minneapolis, Minnesota 55413

 

July 27, 2016

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

 

Re:                             Tactile Systems Technology, Inc.
Registration Statement on Form S-1
File No. 333-209115

 

Acceleration Request

 

 

Requested Date:

July 27, 2016

 

 

 

Requested Time:

4:30 P.M. Eastern Daylight Saving Time

 

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Tactile Systems Technology, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration Statement (the “Filing”) be accelerated so that it will be declared effective at 4:30 p.m. Eastern Daylight Saving Time on July 27, 2016, or as soon thereafter as possible. The Company also hereby requests a copy of the written order verifying the effective date.

 

In connection with this request, the Company acknowledges the following:

 

(1) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Filing effective, it does not foreclose the Commission from taking any action with respect to the Filing;

 

(2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Filing; and

 

(3) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

Thank you for your assistance. If you should have any questions, please contact Jonathan R. Zimmerman of Faegre Baker Daniels LLP, counsel to the Company, at (612) 766-8419, or by facsimile at (612) 766-1600.

 

 

Very truly yours,

 

 

 

TACTILE SYSTEMS TECHNOLOGY, INC.

 

 

 

By:

/s/ Lynn L. Blake

 

Name:

Lynn L. Blake

 

Title:

Chief Financial Officer