<SEC-DOCUMENT>0000950123-19-006076.txt : 20191009
<SEC-HEADER>0000950123-19-006076.hdr.sgml : 20191009
<ACCEPTANCE-DATETIME>20190620172016
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-19-006076
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190620

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			10X Genomics, Inc.
		CENTRAL INDEX KEY:			0001770787
		STANDARD INDUSTRIAL CLASSIFICATION:	LABORATORY ANALYTICAL INSTRUMENTS [3826]
		IRS NUMBER:				455614458
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		6230 STONERIDGE MALL ROAD
		CITY:			PLEASANTON
		STATE:			CA
		ZIP:			94588
		BUSINESS PHONE:		(925) 401-7300

	MAIL ADDRESS:	
		STREET 1:		6230 STONERIDGE MALL ROAD
		CITY:			PLEASANTON
		STATE:			CA
		ZIP:			94588

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	10X Genomics, Inc.
		DATE OF NAME CHANGE:	20190315
</SEC-HEADER>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:14pt; font-family:Times New Roman" ALIGN="center"><B>Simpson Thacher&nbsp;&amp; Bartlett <SMALL>LLP</SMALL> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2475 HANOVER STREET </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">PALO ALTO, CA
94304 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">TELEPHONE:
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">+1-650-251-5000</FONT></FONT></FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">FACSIMILE:
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">+1-650-251-5002</FONT></FONT></FONT> </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Direct Dial Number</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman"><FONT
STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">+1-650-251-5130</FONT></FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><FONT STYLE="white-space:nowrap">E-mail</FONT> Address</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">kkennedy@stblaw.com</P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">June 20, 2019 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Russell Mancuso </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Thomas Jones </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Gary Newberry </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Lynn Dicker </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Electronics and
Machinery </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street,
N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>10x Genomics, Inc. &#150; Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT>
</B></P></TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>(CIK No.&nbsp;0001770787) </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On behalf of 10x Genomics,
Inc. (the &#147;<U>Company</U>&#148;), we hereby confidentially submit for <FONT STYLE="white-space:nowrap">non-public</FONT> review by the staff of the Securities and Exchange Commission (the &#147;<U>Staff</U>&#148;) an amendment to the
above-referenced draft registration statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> (the &#147;<U>Draft Registration Statement</U>&#148;) confidentially submitted to the Staff on May&nbsp;10, 2019. The Company has revised the Draft
Registration Statement in response to the Staff&#146;s comments in its letter, dated June&nbsp;6, 2019, relating to the Draft Registration Statement (the &#147;<U>comment letter</U>&#148;), and to otherwise update its disclosure. In accordance with
Section&nbsp;71003 of the FAST Act, the Company is omitting interim financial information for the fiscal quarter ended March&nbsp;31, 2019. The Company will amend the Registration Statement to include all financial statements required by Regulation <FONT
STYLE="white-space:nowrap">S-X</FONT> at the date of such amendment prior to requesting effectiveness of the Registration Statement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The
Company is seeking confidential treatment for this submission pursuant to Rule 83 of the Commission. The Company will publicly file the registration statement (as amended, the &#147;<U>Registration Statement</U>&#148;) and <FONT
STYLE="white-space:nowrap">non-public</FONT> draft submissions at least 15 days prior to any road show or, in the absence of a road show, at least 15 days prior to the requested effective date of the Registration Statement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">For the Staff&#146;s reference, we are providing the Staff by overnight delivery copies of this letter as well as both a clean copy of the
revised Draft Registration Statement and a copy marked to show all changes from the initial version of the Draft Registration Statement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In addition, we are providing the following responses to the comment letter. To assist your review, we have retyped the text of the
Staff&#146;s comments in italics below. Page references in the text of this letter correspond to the pages of the revised Draft Registration Statement. Unless otherwise defined below, terms defined in the revised Draft Registration Statement and
used below shall have the meanings given to them in the revised Draft Registration Statement. </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman">NEW&nbsp;YORK&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BEIJING&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;HONG
KONG&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;HOUSTON&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;LONDON&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;LOS ANGELES&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;S&Atilde;O
PAULO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;TOKYO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WASHINGTON,&nbsp;D.C. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Draft Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> submitted May&nbsp;10,
2019 </U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Prospectus Summary, page 1 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>1.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please revise the summary to more prominently highlight the risks regarding the litigation mentioned on
pages 42 &#151; 48. For example, if substantially all of your products have been found to infringe another entity&#146;s patents and you could be enjoined from selling the products, please highlight this issue clearly and directly in a prominent
section of your prospectus summary. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised its disclosure
on pages 5 and 6. </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>2.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please tell us whether you commissioned any of the third-party data included in your registration statement.
Also, revise the disclosure on page 5 to identify the industry sources that estimated a total market opportunity as approximately $13&nbsp;billion. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company respectfully advises the Staff that it did not commission any of the third-party data included in the Registration Statement. In
response to the Staff&#146;s comment, the Company has revised its disclosure on pages 5 and 94. </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>3.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please tell us whether the articles that you mention in your prospectus or any studies or users have
identified any material disadvantages of your products. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company respectfully advises the Staff that it is not
currently aware of any material disadvantages of its products being discussed in the articles or studies described in the Registration Statement. The articles and studies identified in the Registration Statement generally discuss the methods used by
the researcher(s) to reach the published scientific conclusions. Such discussions generally mention the products and tools used in the experiment, but do not generally include a critique of the capabilities of such products and tools nor comparisons
to alternative products and tools, if any. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">As mentioned on page 100, the Company&#146;s product strategy is informed by its relationships
with its customers. As part of the dialogue between the Company and its customers, the Company&#146;s customers have suggested improvements to the Company&#146;s then current product offerings. Like other companies whose business is making and
selling products, the Company is continually modifying its products based on this feedback. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Implications of being an emerging growth company, page 6
</U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>4.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please supplementally provide us with copies of all written communications, as defined in Rule 405 under the
Securities Act, that you or anyone authorized to do so on your behalf, present to potential investors in reliance on Section&nbsp;5(d) of the Securities Act, whether or not they retain copies of the communications. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company respectfully advises the Staff that no such written communications have been presented by the Company or on its behalf to potential
investors. The Company will supplementally provide to the Staff any such materials in the event they are used in the future in connection with this offering. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">-2- </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Our failure to effectively manage product transitions, page 16 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>5.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please disclose, if material, the amount of your Gel beads in EMulsion microfluidic chips and associated
consumables you currently hold in inventory. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised its
disclosure on page 17. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>We are dependent on single source..., page 23 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>6.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please reconcile your disclosure here regarding not having long-term contracts with suppliers with your
disclosure on page 87 regarding supplier agreements with minimum annual purchase requirements. Please also tell us when your agreement with the contract manufacturer mentioned on page <FONT STYLE="white-space:nowrap">F-9</FONT> ends, assuming no
party exercises its rights for early termination. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised
its disclosure on pages 23 and F-9. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Significant U.K. or European developments..., page 34 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>7.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please clarify the extent of your business affected by this risk. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised its disclosure on page 34 to clarify the extent of the Company&#146;s business
which may be affected by the risk of a U.K. withdrawal from the European Union. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>We are involved in lawsuits..., page 46 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>8.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please clarify the portion of your products affected by the patents that are the subject of the law[s]uits.
</I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company wishes to draw to the Staff&#146;s attention the fact that the referenced risk factor deals with patent
litigation that the Company has chosen to initiate against third party defendants (i.e., offensive patent litigation). Whether the Company&#146;s own products use the technology claimed in the patents asserted against such third parties does not
affect the outcome of such litigation since the basis of such actions is that third-party products infringe one or more of the Company&#146;s patents. Accordingly, the Company believes it would not be meaningful to investors to disclose the extent
to which the Company&#146;s products use the technology claimed in patents involved in its offensive litigation. The Company respectfully notes that in the immediately preceding risk factor captioned &#147;We are involved in significant litigation
which has consumed significant resources and management time . . .&#148;, which discusses the Company&#146;s defensive litigation risks, the Company discloses in a number of places that the referenced defensive litigation covers &#147;substantially
all of our products&#148;. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Risks related to this offering and ownership of our Class&nbsp;A common stock, page 50 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>9.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please tell us the extent to which you can issue additional Class&nbsp;B common stock after this offering.
</I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised its disclosure on page 151. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Delaware law and provisions in our amended and restated certificate of incorporation, page 56 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>10.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please reconcile your disclosure here and on pages <FONT STYLE="white-space:nowrap">152-153.</FONT>
</I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised its disclosure on page 57. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">-3- </P>

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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>11.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note your disclosure on page 57 suggesting that Class&nbsp;B common stock might represent more than a
majority of the combined voting power of your common stock. Please tell us whether you may be a controlled company under applicable exchange listing standards, and, if so, whether you will use related exemptions to governance rules under those
standards. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company respectfully advises the Staff that, while it expects the holders of the Class&nbsp;B common
stock to collectively represent more than a majority of the combined voting power of the Company&#146;s common stock outstanding immediately following this offering, it does not expect to be a controlled company under applicable exchange listing
standards and it does not intend to use the related exemptions to governance rules. In addition, the Company notes that it has revised the disclosure on page 57 to clarify that it does not intend to adjust its anti-takeover provisions based on the
percentage of the combined voting power of its common stock represented by the holders of the Class&nbsp;B common stock. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Use of Proceeds, page 61
</U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>12.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please tell us the status of negotiations to acquire business, products or technologies. Also provide us
your analysis of whether this information must be disclosed in your prospectus. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company respectfully advises the
Staff that there are currently no <FONT STYLE="white-space:nowrap">on-going</FONT> negotiations to acquire any material businesses, products or technologies. Accordingly, the Company does not believe any additional disclosure is required in the
prospectus. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Recurring consumable revenue, page 76 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>13.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please disclose the extent of revenue from halo users during the periods presented. Also, clarify the nature
of the third-party logistics providers that you mention in the next subsection. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s
comment, the Company has revised its disclosure on pages 76 and 77. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Revenue, page 82 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>14.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note your disclosure that instrument revenue increased by 49% while the number of instruments sold
increased 74%. If revenue per instrument is decreasing, please discuss the cause of the decrease. Also, please clarify the nature and effect of new products introduced in 2018; we note your disclosure on page 77. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised its disclosure on pages 77, 82 and 83. </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>15.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please tell us whether any of your products or consumables contribute disproportionately to your revenue.
Also tell us whether the relative contribution of each product to revenue has changed materially during the periods presented. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company respectfully directs the Staff to its disclosure on pages 71, 82 and 83 describing the relative revenue contributions of instrument
sales and consumable sales as well as a comparison of their respective revenue contributions in the years ended December&nbsp;31, 2017 and 2018. In response to the Staff&#146;s comment, the Company has revised its disclosure on pages 15 and 76 to
disclose the revenue contribution of its Single Cell Gene Expression consumables for the years ended December&nbsp;31, 2017 and 2018. The Company supplementally advises the Staff that none of the Company&#146;s other consumables contributed a
material amount of revenue during the years ended December&nbsp;31, 2017 and 2018, in part due to the fact that many of the Company&#146;s current consumables offerings were launched in 2018, as disclosed on pages 19 and 77. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">-4- </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Silicon Valley Bank Loan and Security Agreement, page 85 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>16.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please revise the disclosure in the last paragraph on page 85 to disclose the required minimum revenue and
the periods of time. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised its disclosure on page 85.
</P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Common Stock Valuation, page 90 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>17.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please reconcile your disclosure on page 90 that the valuation was prepared by a third- party valuation firm
with your disclosure at the top of page 91 suggesting that the third party-valuation firm&#146;s results were not the only factor used to determine the fair value. For guidance, see the Division of Corporation Finance&#146;s Securities Act Rules
Compliance and Disclosure Interpretation 233.02 available on the Commission&#146;s website. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the
Staff&#146;s comment, the Company has revised its disclosure on pages 90 and 91. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Our competitive strengths, page 100 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>18.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please provide us support for your statement of leadership. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised its disclosure on pages 5, 100 and 121. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Our Chromium Platform, page 104 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>19.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please clarify your role in the studies mentioned in the penultimate paragraph on page 111 and in the first
sentence on page 114. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company respectfully advises the Staff that the studies mentioned in the penultimate
paragraph on page 111 and in the last paragraph on page 113 were performed independently by researchers using the Company&#146;s products and that the Company did not commission these studies. In response to the Staff&#146;s comment, the Company has
revised its disclosure on pages 111 and 113. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Key GemCode advantages, page 106 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>20.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please tell us whether the percentages that you disclose in this section are typical for all of your
products. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company respectfully advises the Staff that the metrics and percentages disclosed on page 106 with
respect to cell throughput, cell capture rates and doublet rates are typical for the Company&#146;s principal solutions to which these metrics are applicable &#150; specifically, the Company&#146;s Chromium Single Cell Gene Expression, Immune
Profiling and ATAC solutions. The Company&#146;s Chromium Single Cell CNV solution, which has a different product architecture, has a cell throughput of up to 20,000 cells per run, cell capture rates of approximately 15% and doublet rates of less
than 1% per 1,000 cells. The Company has revised its disclosure on page 111 accordingly. These metrics are not applicable to the Company&#146;s Chromium Genome and Exome solution, which is not a single cell product. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">-5- </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Single Cell Gene Expression, page 106 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>21.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note your reference to compatible third-party sequencers. Please tell us what portion of available
third-party sequencers are compatible with each of your products. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company respectfully advises the Staff that
all of the Company&#146;s products are currently compatible with all of Illumina, Inc.&#146;s current sequencers as well as the <FONT STYLE="white-space:nowrap">BGISEQ-500</FONT> sequencer made by MGI Tech Co., Ltd. Additionally, researchers have
used our products with other sequencers including those of Pacific Biosciences of California, Inc. and Oxford Nanopore Technologies Ltd. The Company believes based on publicly available information that these sequencers represent a substantial
majority of the sequencers currently used in research settings. For example, industry sources estimate that Illumina by itself has a market share of approximately 75% of the market. </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>22.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please clarify your material obligations under the partnership with Human Cell Atlas, whether your
competitors also have similar partnerships with Human Cell Atlas, and when your partnership ends or could be terminated. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised its disclosure on page 108 to detail our obligations to the Human Cell Atlas
consortium. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Intellectual Property, page 121 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>23.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please revise the disclosure in the fourth paragraph of this section about &#147;a low double-digit
percentage of revenue&#148; to provide more specific information. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the
Company has revised its disclosure on page&nbsp;122. </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>24.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please disclose when your patents and licenses expire. Also, disclose material field and territory
restrictions. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised its disclosure on page&nbsp;122. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Certain Relationships and related party transactions, page 143 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>25.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please identify the related persons that had or will have a direct or indirect material interest in the
transactions that you mention in the second and third paragraph on page 144. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s
comment, the Company has revised its disclosure on page&nbsp;145 to identify the related persons who have material interests in the transactions in the second and third paragraphs on that page. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Conversion of Class&nbsp;B Common Stock, page 151 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>26.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>You state that the shares of Class&nbsp;B common stock will automatically convert into shares of
Class&nbsp;A common stock upon sale or transfer &#147;other than with respect to certain estate planning transfers and transfers between [y]our <FONT STYLE="white-space:nowrap">co-founders.&#148;</FONT> Please clarify the scope of this exception.
Explain the circumstances under which estate planning transfers may occur without automatic conversion of the shares and the parties to whom the shares may be transferred, including whether shares of one
<FONT STYLE="white-space:nowrap">co-founder</FONT> may be transferred upon death or total disability to another <FONT STYLE="white-space:nowrap">co-founder</FONT> without conversion. </I></P></TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">-6- </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised its disclosure on
pages&nbsp;53, 54 and 152. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Underwriting, page 164 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>27.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note your disclosure in the third paragraph of this section about changing the offering price and other
selling terms. If true, please revise to clarify that you are referring to changes after completion of this offering. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised its disclosure on page&nbsp;165. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Notes to Consolidated Financial Statements </U></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Note 2 -
Summary of Significant Accounting Policies </U></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Recently Adopted Accounting Pronouncements, page <FONT STYLE="white-space:nowrap">F-14</FONT> </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>28.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note you are using the extended transition period for complying with new or revised financial accounting
standards. Given that Section&nbsp;107(b)(2) of the JOBS Act requires compliance with the transition provisions for all new or revised accounting standards in the same manner, to eliminate investor confusion, if you are early adopting certain
standards based on transition guidance permitted under that standard, please revise your disclosures to so indicate. In this regard, revise to disclose that you early adopted ASU <FONT STYLE="white-space:nowrap">No.&nbsp;2017-01</FONT> during your
fiscal year ended December&nbsp;31, 2018. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised its
disclosure on page <FONT STYLE="white-space:nowrap">F-14</FONT> to clarify that the Company early adopted ASU <FONT STYLE="white-space:nowrap">No.&nbsp;2017-01</FONT> as of January&nbsp;1, 2018 on a prospective basis and applied this standard to the
Company&#146;s transactions beginning January&nbsp;1, 2018. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Note 3 - Asset Acquisitions, page <FONT STYLE="white-space:nowrap">F-16</FONT> </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>29.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please explain to us how the Epinomics and Spatial asset acquisitions met the screen test described on page <FONT
STYLE="white-space:nowrap">F-14,</FONT> including how you determined that substantially all of the fair value of the gross assets acquired in each acquisition is concentrated in a single identifiable asset or group of similar identifiable assets.
</I></P></TD></TR></TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><I>Epinomics </I></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company acknowledges the Staff&#146;s comment and respectfully advises the Staff that the acquisition of Epinomics was determined to be an
asset acquisition on the basis that the fair value of the gross assets acquired was concentrated within one intellectual property license which constitutes a single identifiable asset under ASC <FONT STYLE="white-space:nowrap"><FONT
STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">805-10-55-5B.</FONT></FONT></FONT> </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company purchased Epinomics solely to
gain access rights to one intellectual property license in epigenetics to use in a discrete project to develop consumable kits to be used with its instruments. The Company considered both tangible assets acquired, and liabilities assumed as of the
date of the acquisition and the existence of any separately identifiable intangible assets as well as any assembled workforce. As of the acquisition date, Epinomics was in the development stage with limited operations and no developed technology or
products. Epinomics had an immaterial amount of cash and no significant tangible assets. </P>
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Furthermore, only one former Epinomics employee continued to provide Epinomics-related services to the Company on a short-term basis after the acquisition. Accordingly, the Company evaluated the
assembled workforce acquired and determined that it was not significant. Epinomics had two months remaining on a lease for a small office space which the Company also determined did not convey significant value. There were no other contracts or
agreements transferred to the Company in the acquisition that would require separate accounting recognition, other than the intellectual property license, which represented a single identifiable intangible asset. The intellectual property license
was therefore assigned substantially all of the fair value of the consideration paid and met the screen test as defined under ASC <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">805-10-55A.</FONT></FONT> </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><I>Spatial </I></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company
acknowledges the Staff&#146;s comment and respectfully advises the Staff that the acquisition of Spatial was determined to be an asset acquisition on the basis that the fair value of the gross assets acquired was concentrated within the acquired
patents which constitute a group of similar identifiable assets under ASC <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">805-10-55-5C.</FONT></FONT></FONT> </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The primary reason for the purchase of Spatial was for the foundational patents in spatial transcriptomics, which the Company intends to use in
a discrete project to develop spatial transcriptomics reagent kits. The Company considered both tangible assets acquired and liabilities assumed as of the date of the acquisition and the existence of any separately identifiable intangible assets as
well as an assembled workforce. The Company engaged a third party specialist to assist management with identifying and valuing the assets acquired. After giving consideration to this valuation, the fair value of the patents acquired was assessed to
be 96% of the gross assets acquired. Of the remaining 4%, 1% represented other intangible assets such as trade name and customer relationships, and the remaining 3% represented working capital assets. The Company determined that the five Spatial
employees which were retained did not represent a significant assembled workforce. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company has determined that the collective patents
are a single identifiable asset since the group of patents are dependent on each other to create the foundational technologies in spatial research. The acquired patents and collective <FONT STYLE="white-space:nowrap">know-how</FONT> do not support
multiple platforms or divergent products; rather, they have been created to develop a singular platform around spatial technology and were acquired by the Company solely for that purpose. Specifically, the patents cover a range of technologies
relating to the manufacturing of arrays having specialized spatially-encoded probes on their surface, as well as workflows using such arrays with specialized reagents to create barcoded molecules from biological tissue samples. The Company believes
that these patented technologies will work together to produce the biological data that will be the output of the spatial transcriptomics reagent kits being developed by the Company. Accordingly, the Company has determined that the individual
patents or <FONT STYLE="white-space:nowrap">know-how</FONT> do not constitute significant value apart from the group of patents and <FONT STYLE="white-space:nowrap">know-how</FONT> acquired as a whole. In addition, they have similar useful lives.
Given that the fair value of the patents comprised substantially all of the total value of the assets acquired, the Company concluded that this acquisition met the screen test as defined under ASC <FONT STYLE="white-space:nowrap"><FONT
STYLE="white-space:nowrap">805-10-55A.</FONT></FONT> </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company also considered whether it acquired any
<FONT STYLE="white-space:nowrap">in-process</FONT> research and development (&#147;<U>IPR&amp;D</U>&#148;) apart from the patents previously discussed. The Company noted that Spatial did not have any significant
<FONT STYLE="white-space:nowrap">on-going</FONT> research projects that were still <FONT STYLE="white-space:nowrap">on-going</FONT> at the time of the acquisition as Spatial&#146;s research and develop activities were limited to refining its current
foundational technologies in spatial research. As such, the Company did not identify any IPR&amp;D apart from the patents discussed above. </P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>30.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please explain how you determined that $22.2&nbsp;million and $36.9&nbsp;million of acquired assets in the
Epinomics and Spatial asset acquisitions, respectively, have no alternative future use and should be expensed as IPR&amp;D. Refer to ASC
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">730-10-25-2c.</FONT></FONT></FONT> </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company acknowledges the Staff&#146;s comment and respectfully advises the staff that the Company acquired Epinomics solely to gain access
rights to one intellectual property license in epigenetics to use in a discrete project to develop consumable kits to be used with its instruments. Similarly, the Company purchased Spatial primarily for the purpose of acquiring the patents, which it
intends to use in a discrete project to develop spatial transcriptomics reagent kits. At the time of each of these acquisitions, there were no commercially viable products being developed using either of these acquired assets as any technologies
being developed had not reached technological feasibility and were in the early stages of development. In addition, there was a high degree of risk that the technologies may not reach commercial feasibility as well as a high degree of risk that any
products that are developed from such technologies would be adopted by top researchers. The Company also considered whether there were any additional research and development projects in which either of these technologies may be used at the current
time or in the future and concluded that no such projects were in process, were planned or were under consideration. The Company had no reasonable expectation that it would use the acquired assets for research and development of technologies outside
of discrete epigenetics or spatial transcriptomics projects currently under development. Therefore, the Company concluded that the acquired technologies are expected to be used only in currently active IPR&amp;D projects and not in future IPR&amp;D
projects and that value assigned to the acquired technologies should immediately be expensed as IPR&amp;D. </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>31.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please tell us how you determined Epinomics and Spatial did not meet the definition of a business under Rule
<FONT STYLE="white-space:nowrap">11-01(d)</FONT> of Regulation <FONT STYLE="white-space:nowrap">S-X</FONT> and how you considered Rule <FONT STYLE="white-space:nowrap">3-05</FONT> of Regulation <FONT STYLE="white-space:nowrap">S-X</FONT> in regard
to these acquisitions. </I></P></TD></TR></TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><I>Epinomics </I></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company acknowledges the Staff&#146;s comment and respectfully advises the Staff that upon acquisition of Epinomics, Epinomics neither had
sold any products <FONT STYLE="white-space:nowrap">pre-acquisition</FONT> nor had an established trade name. At the time of the acquisition in March 2018, Epinomics had seven employees and operated in a single location. The Company did not continue
any of Epinomics&#146; operations post acquisition, including research and development projects, other than retaining one employee for short-term transitional purposes. The Company also vacated Epinomics&#146; physical location upon the expiration
of the lease shortly after the acquisition in March 2018. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Since there were no revenue generating activities
<FONT STYLE="white-space:nowrap">pre-acquisition,</FONT> <FONT STYLE="white-space:nowrap">pre-acquisition</FONT> research and develop activities were ceased upon acquisition and only one former Epinomics employee continued to provide
Epinomics-related services to the Company on a short-term basis after the acquisition, the Company concluded that the activities of Epinomics did not meet the definition of a business under Rule <FONT STYLE="white-space:nowrap">11-01(d)</FONT> of
Regulation <FONT STYLE="white-space:nowrap">S-X</FONT> and, therefore, it was not required to include disclosures under Rule <FONT STYLE="white-space:nowrap">3-05</FONT> of Regulation <FONT STYLE="white-space:nowrap">S-X.</FONT> </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><I>Spatial </I></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company
respectfully advises the Staff that the Company concluded that the acquisition of Spatial could be considered an acquisition of a business under <FONT STYLE="white-space:nowrap">S-X</FONT> <FONT STYLE="white-space:nowrap">11-01(d).</FONT> However,
in a letter dated April&nbsp;5, 2019, the Company requested relief of the requirements of Rule <FONT STYLE="white-space:nowrap">3-05</FONT> and Article 11 from the Office of Chief Accountant, Division of Corporate Finance of the Securities and
Exchange Commission (&#147;<U>Office of the Chief Accountant</U>&#148;) and in a response letter dated April&nbsp;9, 2019, the Office of the Chief Accountant permitted the requested relief. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Note 7 &#150; Commitment and Contingencies </U></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Litigation, page <FONT STYLE="white-space:nowrap">F-24</FONT> </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>32.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note your policy for contingent liabilities on page <FONT STYLE="white-space:nowrap">F-11</FONT> and the
lawsuits and proceedings described here. If there is at least a reasonable possibility that a loss exceeding amounts already recognized may have been incurred, please either disclose an estimate of the additional loss or range of loss, or state that
such an estimate cannot be made. Refer to ASC <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">450-20-50.</FONT></FONT> </I></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company supplementally advises the Staff that it does not believe there is at least a reasonable possibility that a loss exceeding amounts
already recognized may have been incurred. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Note 9. Equity Incentive Plans, page <FONT STYLE="white-space:nowrap">F-29</FONT> </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>33.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note that the weighted average exercise price of options issued during 2018 is significantly less than
the $9.57 and $12.73 per share price of Series D and <FONT STYLE="white-space:nowrap">D-1</FONT> Convertible Preferred Stock, respectively, issued during 2018. Describe to us the material positive and negative events occurring during the period
which contributed to the variances in the estimated fair value of your common shares underlying these option issuances. Please also provide us with the underlying common stock share price of the equity instruments issued and progressively bridge to
the current estimated IPO price the fair value per share determination used for each option grant since January&nbsp;1, 2019. We will delay our assessment of your response pending inclusion of the estimated IPO price in the filing.
</I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company acknowledges the Staff&#146;s requests and will supplementally provide the requested information to the
Staff under separate cover when available. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Recent sales of unregistered securities, page <FONT STYLE="white-space:nowrap">II-2</FONT> </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>34.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please reconcile your disclosure regarding common stock sales mentioned here and on page <FONT
STYLE="white-space:nowrap">F-5.</FONT> </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised its
disclosure on page <FONT STYLE="white-space:nowrap">II-2.</FONT> </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Exhibits </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>35.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please file your material licenses, like those addressed in the risk factor on page 26. Also, provide us
your analysis supporting your conclusion regarding whether you must file the acquisition agreements mentioned on page 73, the collaboration arrangement mentioned in the penultimate paragraph on page 111, the lease mentioned on page 119, and the
second <FONT STYLE="white-space:nowrap">at-will</FONT> agreement mentioned on page 130. </I></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the
Staff&#146;s comment, the Company intends to include as exhibits to a subsequent amendment to the Registration Statement the license agreement with Stanford University and the license agreement with the President and Fellows of Harvard University.
The Company has included as exhibits to the revised Draft Registration Statement the lease agreement for the Company&#146;s new headquarters in Pleasanton, California and the form of <FONT STYLE="white-space:nowrap">at-will</FONT> employment,
confidential information, invention assignment and arbitration agreement. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company respectively advises the Staff that it does not believe the acquisition
agreements relating to the Company&#146;s acquisitions of Epinomics and Spatial Transcriptomics or the license agreement with Prognosys constitute material contracts under Item&nbsp;601(b)(10) of
<FONT STYLE="white-space:nowrap">Regulation&nbsp;S-K</FONT> as all obligations under the Epinomics acquisition agreement and the Prognosys license agreement have been fully performed and the contingent payment obligation described on pages&nbsp;122
and <FONT STYLE="white-space:nowrap">F-16</FONT> is the only remaining obligation under the Spatial Transcriptomics acquisition agreement. As such, the Company believes the material information regarding these agreements are adequately described in
the Registration Statement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">* * * * * * * </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Please call me <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">(650-251-5130)</FONT></FONT> if you wish to discuss our
responses to the comment letter. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Very truly yours,</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">/s/ Kevin
Kennedy</P></TD></TR>
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<TD VALIGN="top">Kevin Kennedy</TD></TR>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Serge Saxonov, Chief Executive Officer, </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Eric Whitaker, General Counsel and Secretary </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">10x Genomics, Inc. </P>
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