LDR Holding Corporation

13785 Research Boulevard, Suite 200

Austin, Texas 78750

May 6, 2016

VIA EDGAR

Martin James

Senior Assistant Chief Accountant

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Re:	LDR Holding Corporation
	Form 10-K for the Year Ended December 31, 2015
	Filed February 23, 2016
	File No. 001-36095

Dear Mr. James:

In response to your request in the letter dated April 29, 2016 relating to the above-referenced filing on Form 10-K, LDR Holding Corporation (the “Company”) hereby acknowledges the following:

1.    The Company is responsible for the adequacy and accuracy of the disclosure in the Company’s filing;

2.    Comments from the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and

3.    The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
LDR HOLDING CORPORATION
By:	/s/ Robert McNamara
	Robert McNamara
	Executive Vice President and Chief Financial Officer

cc:    Ted Gilman (Andrews Kurth LLP)