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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

Date
April 28, 2020
Author
By
Form
CORRESP
Company
Lyra Therapeutics, Inc. (LYRA) (CIK 0001327273)

Letter

Via EDGAR Transmission United States Securities and Exchange Commission Division of Corporation Finance 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.

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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.