Company: TEM
Filing Date: 2025-03-05
Form Type: CORRESP
Source: 0001193125-25-047163
Chunk: 0

Company: Tempus AI, Inc.
Filing Date: 2025-03-05
Form: CORRESP
Chunk 0
---
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) 881-6670or, 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