TAYSHA GENE THERAPIES, INC.
3000 Pegasus Park Drive
Suite 1430
Dallas, Texas 75247
October 12, 2021
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Jane Park | |
| Re: | Taysha Gene Therapies, Inc. | |
| Registration Statement on Form S-3 (File No. 333-260069) | ||
| Request for Acceleration of Effective Date | ||
Ms. Park:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-260069) (the “Registration Statement”) to become effective on October 14, 2021, at 4:00 p.m. Eastern Time, or as soon thereafter as is practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with Divakar Gupta of Cooley LLP, counsel to the Registrant, at (212) 479-6474, or in his absence, Asheley Walker at (202) 842-7856.
[Signature page follows]
| Very truly yours, | ||
| Taysha Gene Therapies, Inc. | ||
| By: | /s/ Kamran Alam | |
| Kamran Alam | ||
| Chief Financial Officer | ||
| cc: | ||
| RA Session II, Taysha Gene Therapies, Inc. | ||
| Divakar Gupta, Cooley LLP | ||
| Asheley Walker, Cooley LLP |
Signature Page to Company Acceleration Request – S-3