SEC Comment Letter for YIELD10 BIOSCIENCE, INC. (YTEN) (CIK 0001121702) — Apr 30, 2024

YIELD10 BIOSCIENCE, INC. (YTEN) (CIK 0001121702)
Date: April 30, 2024 · CIK: 0001121702 · Accession: 0000000000-24-004832

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File numbers found in text: 333-278930

Date

April 30, 2024

Author

Oliver Peoples

Form

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Company

YIELD10 BIOSCIENCE, INC. (YTEN) (CIK 0001121702)

Letter

United States securities and exchange commission logo April 30, 2024 Oliver Peoples President & Chief Executive Officer YIELD10 BIOSCIENCE, INC. 19 Presidential Way Woburn, Massachusetts 01801 Re:YIELD10 BIOSCIENCE, INC. Registration Statement on Form S-1 Filed April 25, 2024 File No. 333-278930 Dear Oliver Peoples: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Nicholas O'Leary at 202-551-4451 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Megan Gates, Esq.

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United States securities and exchange commission logo
April 30, 2024
Oliver Peoples
President & Chief Executive Officer
YIELD10 BIOSCIENCE, INC.
19 Presidential Way
Woburn, Massachusetts 01801
Re:YIELD10 BIOSCIENCE, INC.
Registration Statement on Form S-1
Filed April 25, 2024
File No. 333-278930
Dear Oliver Peoples:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Nicholas O'Leary at 202-551-4451 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       Megan Gates, Esq.

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