SEC Company Response from Lyra Therapeutics, Inc. (LYRA) (CIK 0001327273) (LYRA) — Apr 28, 2020
Lyra Therapeutics, Inc. (LYRA) (CIK 0001327273)
Date: April 28, 2020 · CIK: 0001327273 · Accession: 0001193125-20-122814
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File numbers found in text: 333-236962
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CORRESP 1 filename1.htm CORRESP April 28, 2020 Via EDGAR Transmission United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Mail Stop 4720 Washington, D.C. 20549 Attention: Paul Fischer Re: Lyra Therapeutics, Inc. Registration Statement on Form S-1 Filed March 6, 2020 Registration No. 333-236962 Dear Mr. Fischer: In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on April 30, 2020, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Lyra Therapeutics, Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Wesley 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. Sincerely yours, Lyra Therapeutics, Inc. By: /s/ Maria Palasis Maria Palasis, Ph.D. President and Chief Executive Officer cc: Wesley Holmes, Esq. Peter Handrinos, Esq.