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SEC Company Response from Eloxx Pharmaceuticals, Inc. (ELOX) (CIK 0001035354) — Aug 26, 2021

Eloxx Pharmaceuticals, Inc. (ELOX) (CIK 0001035354)
Date: Aug. 26, 2021 · CIK: 0001035354 · Accession: 0001104659-21-109793

AI Filing Summary & Sentiment

File numbers found in text: 333-258994

Date
August 26, 2021
Author
Not clearly detected
Form
CORRESP
Company
Eloxx Pharmaceuticals, Inc. (ELOX) (CIK 0001035354)

Letter

Eloxx Pharmaceuticals, Inc.

480 Arsenal Way

Watertown, MA 02472

August 26, 2021

Via EDGAR Transmission

Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 4720

100 F Street, N.E.

Washington, D.C. 20549

Re: ELOXX PHARMACEUTICALS, INC.

Registration Statement on Form S-3 (Registration No. 333-258994)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333-258994) (the “Registration Statement”) of Eloxx Pharmaceuticals, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Eastern Time, on August 30, 2021, or at such later time as the Company or its counsel may orally request via telephone call to the staff. Please contact Wesley C. Holmes of Latham & Watkins LLP, counsel to the Company, at (617) 948-6027, or in his absence, Peter Handrinos at (617) 948-6060, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

Very truly yours,
ELOXX PHARMACEUTICALS, INC.

Show Raw Text
CORRESP
1
filename1.htm

Eloxx
Pharmaceuticals, Inc.

480 Arsenal Way

Watertown,
MA 02472

August 26, 2021

Via EDGAR Transmission

Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 4720

100 F Street, N.E.

Washington, D.C. 20549

 Re: ELOXX PHARMACEUTICALS, INC.

Registration Statement on Form
S-3 (Registration No. 333-258994)

Ladies and Gentlemen:

In accordance with Rule 461
under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form
S-3 (Registration No. 333-258994) (the “Registration Statement”) of Eloxx Pharmaceuticals, Inc. (the “Company”).
We respectfully request that the Registration Statement become effective as of 4:30 p.m., Eastern Time, on August 30, 2021, or at such
later time as the Company or its counsel may orally request via telephone call to the staff. Please contact Wesley C. Holmes of Latham
 & Watkins LLP, counsel to the Company, at (617) 948-6027, or in his absence, Peter Handrinos at (617) 948-6060, to provide notice
of effectiveness, or if you have any other questions or concerns regarding this matter.

    Very truly yours,

    ELOXX PHARMACEUTICALS, INC.

    By:
    /s/ Sumit Aggarwal

    Name:
    Sumit Aggarwal

    Title:
    Chief Executive Officer

    cc:
    Daniel E. Geffken, Eloxx Pharmaceuticals, Inc.

    Peter N. Handrinos, Latham & Watkins LLP

    Wesley C. Holmes, Latham & Watkins LLP