Tempus AI, Inc.
600 West Chicago Avenue, Suite 510
Chicago, IL 60654
March 5, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attn: Uwem Bassey, Matthew Derby
| Re: | Tempus AI, Inc. |
Registration Statement on Form S-1 (File No. 333-285186)
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Tempus AI, Inc. (the Company) hereby requests that the U.S. Securities and Exchange Commission (the Commission) take appropriate action to cause the above-referenced Registration Statement on Form S-1 (the Registration Statement) to become effective as of 4:00 p.m. Eastern time, on March 7, 2025, or as soon thereafter as is practicable, or at such other time as its legal counsel, Cooley LLP, may request by telephone to the staff of the Commission.
Once the Registration Statement has been declared effective, please orally confirm that event with Christina Roupas of Cooley LLP at (312) 881-6670 or, in her absence, Courtney Tygesson of Cooley LLP at (312) 881-6680.
| Very truly yours, |
| Tempus AI, Inc. |
| /s/ James Rogers |
| By: James Rogers |
| Title: Chief Financial Officer |
cc: Erik Phelps, Tempus AI, Inc.
Andy Polovin, Tempus AI, Inc.
Ryan Bartolucci, Tempus AI, Inc.
Christina Roupas, Cooley LLP
Courtney Tygesson, Cooley LLP