UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE June 13, 2019 By E-Mail Beth E. Berg, Esq. Sidley Austin LLP One South Dearborn Chicago, IL 60603 Re: MiMedx Group, Inc. Definitive Additional Materials on Schedule 14A Filed June 10, 2019 File No. 001-35887 Dear Ms. Berg: We have reviewed your filing and have the following comment. 1. Each statement or assertion of opinion or belief must be clearly characterized as such, and a reasonable factual basis must exist for each such opinion or belief. Support for opinions or beliefs should be self-evident, disclosed in the proxy statement or provided to the staff on a supplemental basis. With a view toward revised disclosure, provide support for the following: that your investigation found evidence that demonstrated that "Mr. Petit and certain members of his management team engaged in longstanding material misconduct"; that "the evidence demonstrated that Mr. Petit and certain members of his management team disregarded accounting rules; undertook improper actions to manage and manipulate the timing and recognition of revenue; made misleading and false statements to the Company's outside auditors, the Board and the U.S. Securities and Exchange Commission after questions were raised about the Company's accounting practices; took actions against whistleblowers; and emphasized short-term business goals over compliance and ethics"; and, your disclosure in each of the bullet points in the first and second page of your press release. Beth E. Berg, Esq. Sidley Austin LLP June 13, 2019 Page 2 Please direct any questions to me at (202) 551-3619. Sincerely, /s/ Daniel F. Duchovny Daniel F. Duchovny Special Counsel Office of Mergers and Acquisitions