United States securities and exchange commission logo June 10, 2021 Scott Dunbar Acting Chief Executive Officer Second Sight Medical Products, Inc. 13170 Telfair Ave Sylmar, California 91342 Re: Second Sight Medical Products, Inc. Registration Statement on Form S-3 Filed June 8, 2021 File No. 333-256904 Dear Mr. Dunbar: 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 Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Aaron Grunfeld, Esq.