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. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Christina Poulsen, Esq.