TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 18, 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 File No. 001-38701 Dear Ms. Francis: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Life Sciences