January 18, 2024
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
Attn: Katherine Bagley
| Re: | Accelerate Diagnostics, Inc. |
| Registration Statement on Form S-1 | |
| File No. 333-276031 |
Acceleration Request
| Requested Date: | January 18, 2024 | |
| Requested Time: | 4:00 P.M., Eastern Time |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Accelerate Diagnostics, Inc. (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form S-1, Registration Number 333-276031 (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:00 P.M. Eastern Time, on January 18, 2024 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 Istvan A. Hajdu of Sidley Austin LLP at (212) 839-5651.
| Very truly yours, | |
| /s/ David Patience | |
| David Patience | |
| Chief Financial Officer | |
| Accelerate Diagnostics, Inc. |
| cc: | Jack Phillips, Chief Executive Officer |
| Michael A. Gordon, Sidley Austin LLP | |
| Istvan A. Hajdu, Sidley Austin LLP | |
| J. Carlton Fleming, Sidley Austin LLP | |
| Michael D. Maline, Covington & Burling LLP | |
| Brian K. Rosenzweig, Covington & Burling LLP | |
| Keunjung Cho, Covington & Burling LLP |