United States securities and exchange commission logo

                             January 19, 2021

       Omid Farokhzad, M.D.
       Chief Executive Officer
       Seer, Inc.
       3800 Bridge Parkway, Suite 102
       Redwood City, CA 94065

                                                        Re: Seer, Inc.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted January
15, 2021
                                                            CIK No. 0001726445

       Dear Dr. Farokhzad:

                                                        This is to advise you
that we do not intend to review your registration statement.

               We request that you publicly file your registration statement no
later than 48 hours prior
       to the requested effective date and time. Please refer to Rules 460 and
461 regarding requests for
       acceleration. 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.

                                                        Please contact Jason L.
Drory at 202-551-8342 with any questions.


                             Division of Corporation Finance

                             Office of Life Sciences
       cc:                                              Christina Poulsen, Esq.