Taysha Gene Therapies, Inc.
3000 Pegasus Park Drive, Suite 1430
Dallas, Texas 75247
September 7, 2023
Via Edgar
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Doris Stacey Gama
RE: Taysha Gene Therapies, Inc.
Registration Statement on Form S-3
File No. 333-274264
Acceleration Request
Requested Date: September 8, 2023
Requested Time: 4:00 p.m. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Exchange Act of 1933, as amended, the undersigned 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. 333-274264) (the “Registration Statement”) to become effective at 4:00 p.m. Eastern Time on Friday, September 8, 2023, or as soon thereafter as is practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with Madison Jones of Cooley LLP, counsel to the Registrant, at (202) 728-7087, or in her absence, Paul Alexander, at (202) 776-2118.
[Signature page follows]
| Sincerely, | ||
| Taysha Gene Therapies, Inc. | ||
| By: | /s/ Sean P. Nolan | |
| Sean P. Nolan | ||
| Chief Executive Officer | ||
| cc: | Kamran Alam, Chief Financial Officer, Taysha Gene Therapies, Inc. |
Madison Jones, Cooley LLP
Paul Alexander, Cooley LLP