# EDGAR Filing Document

**Accession Number:** 0001717115
**File Stem:** 0000000000-23-000921
**Filing Date:** 2023-1
**Character Count:** 6247
**Document Hash:** 915c9ee3031031acde1af215162a806d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000921.hdr.sgml**: 20240717

**ACCESSION NUMBER**: 0000000000-23-000921

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230127

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Tempus AI, Inc.
- **CENTRAL INDEX KEY:** 0001717115
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
- **ORGANIZATION NAME:** 06 Technology
- **IRS NUMBER:** 474903308
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-05439

**BUSINESS ADDRESS:**
- **STREET 1:** 600 WEST CHICAGO AVENUE
- **STREET 2:** SUITE 510
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60654
- **BUSINESS PHONE:** 800-976-5448

**MAIL ADDRESS:**
- **STREET 1:** 600 WEST CHICAGO AVENUE
- **STREET 2:** SUITE 510
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60654

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Tempus Labs, Inc.
- **DATE OF NAME CHANGE:** 20170915
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950123-21-012027

## Text-Extract

```

United States securities and exchange commission logo

                          January 27, 2023

       Eric Lefkofsky
       Chief Executive Officer
       Tempus Labs, Inc.
       600 West Chicago Avenue, Suite 510
       Chicago, Illinois 60654

                                                        Re: Tempus Labs, Inc.
                                                            Amendment No. 5 to
Draft Registration Statement on Form S-1
                                                            Submitted January
17, 2023
                                                            CIK No. 0001717115

       Dear Eric Lefkofsky:

              We have reviewed your amended draft registration statement and
have the following
       comment. In our comment, we may ask you to provide us with information
so we may better
       understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comment applies to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to this
comment and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 5 to Draft Registration Statement on Form S-1

       Consolidated Financial Statements
       9. Stock-Based Compensation, page F-34

   1.                                                   We note your response
to comment 1 from our letter dated October 27, 2022. Please
                                                        revise to your
disclosures here, on pages 126-127, and elsewhere as appropriate, to
                                                        explain the change in
your valuation methodology for stock-based compensation awards
                                                        during the periods
presented.
 Eric Lefkofsky
FirstName  LastNameEric Lefkofsky
Tempus Labs,  Inc.
Comapany
January 27,NameTempus
            2023        Labs, Inc.
January
Page 2 27, 2023 Page 2
FirstName LastName
        You may contact Lisa Etheredge, Senior Staff Accountant, at
202-551-3424 or Robert
Littlepage, Accounting Branch Chief, at 202-551-3361 if you have questions
regarding
comments on the financial statements and related matters. Please contact Kyle
Wiley, Staff
Attorney, at 202-344-5791 or Jan Woo, Legal Branch Chief, at 202-551-3453 with
any other
questions.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Technology
cc:      Courtney Tygesson

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 27, 2023

Eric Lefkofsky  
Chief Executive Officer  
Tempus Labs, Inc.  
600 West Chicago Avenue, Suite 510  
Chicago, Illinois 60654

**Re: Tempus Labs, Inc.**

**Amendment No. 5 to Draft Registration Statement on Form S-1**

**Submitted January 17, 2023**

**CIK No. 0001717115**

Dear Eric Lefkofsky:

We have reviewed your amended draft registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing the information you provide in response to this comment and your amended draft registration statement or filed registration statement, we may have additional comments.

Amendment No. 5 to Draft Registration Statement on Form S-1

Consolidated Financial Statements

9. Stock-Based Compensation, page F-34

1. We note your response to comment 1 from our letter dated October 27, 2022. Please revise to your disclosures here, on pages 126-127, and elsewhere as appropriate, to explain the change in your valuation methodology for stock-based compensation awards during the periods presented.

Eric Lefkofsky
Tempus Labs, Inc.
January 27, 2023
Page 2

You may contact Lisa Etheredge, Senior Staff Accountant, at 202-551-3424 or Robert Littlepage, Accounting Branch Chief, at 202-551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Kyle Wiley, Staff Attorney, at 202-344-5791 or Jan Woo, Legal Branch Chief, at 202-551-3453 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Technology

cc: Courtney Tygesson