October 2, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Attn: | Amanda Ravitz, Assistant Director |
Tim Buchmiller – Mail Stop 3030
| Re: | Entellus Medical, Inc. |
Registration Statement on Form S-3
Filed September 25, 2017
File No. 333-220620
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Entellus Medical, Inc. (“Entellus”) hereby respectfully requests that the effective date of the above-referenced registration statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern Daylight Savings Time, on October 4, 2017, or as soon thereafter as is practicable.
Thank you for your assistance in this matter. Should you have any questions, please call Amy Culbert of Fox Rothschild LLP at (612) 607-7287.
| Very truly yours, |
| /s/ Robert S. White |
| Robert S. White |
| President and Chief Executive Officer |
3600 Holly Lane N., Suite 40, Plymouth, MN 55447 Phone 763-463-1595 Fax 763-463-1599