United States securities and exchange commission logo May 26, 2020 Gordon S. Weber Senior Vice President, General Counsel and Secretary Surmodics, Inc. 9924 West 74th Street Eden Prairie, Minnesota 55344 Re: Surmodics, Inc. Registration Statement on Form S-3 Filed May 22, 2020 File No. 333-238611 Dear Mr. Weber: This is to advise you that we have not reviewed and will not review your registration statement. 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: Brandon C. Mason