<SEC-DOCUMENT>0001104659-19-053934-index.html : 20191121
<SEC-HEADER>0001104659-19-053934.hdr.sgml : 20191121
<ACCEPTANCE-DATETIME>20191015081650
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-19-053934
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20191015

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GLAUKOS Corp
		CENTRAL INDEX KEY:			0001192448
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		229 AVENIDA FABRICANTE
		CITY:			SAN CLEMENTE
		STATE:			CA
		ZIP:			92672
		BUSINESS PHONE:		949-367-9600

	MAIL ADDRESS:	
		STREET 1:		229 AVENIDA FABRICANTE
		CITY:			SAN CLEMENTE
		STATE:			CA
		ZIP:			92672

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GLAUKOS CORP
		DATE OF NAME CHANGE:	20020925
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g183363bci001.gif
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g183363bci001.gif

</DOCUMENT>
</SEC-DOCUMENT>