Correspondence 0001193125-24-079741 from Lyra Therapeutics, Inc. (LYRA)
Lyra Therapeutics, Inc.
Date: March 28, 2024 · CIK: 0001327273 · Accession: 0001193125-24-079741
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-278163
Letter
LYRA THERAPEUTICS, INC.
480 Arsenal Way
Watertown, Massachusetts 02472
March 28, 2024
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Benjamin Richie
Re: LYRA THERAPEUTICS, INC.
Registration Statement on Form S-3 (Registration No. 333-278163)
To the addressee set forth above:
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. 333-278163) (the “Registration Statement”) of Lyra Therapeutics, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Eastern Time, on April 1, 2024, or at such later time as the Company or its counsel may orally request via telephone call to the staff. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Peter Handrinos at (617) 948-6060 or Wesley Holmes at (617) 948-6027.
If you have any questions regarding the foregoing, please do not hesitate to contact Peter Handrinos at (617) 948-6060 or Wesley Holmes at (617) 948-6027, of Latham & Watkins LLP. Thank you in advance for your consideration.
Sincerely,
LYRA THERAPEUTICS, INC.
Show Raw Text
CORRESP 1 filename1.htm CORRESP LYRA THERAPEUTICS, INC. 480 Arsenal Way Watertown, Massachusetts 02472 March 28, 2024 VIA EDGAR TRANSMISSION Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Benjamin Richie Re: LYRA THERAPEUTICS, INC. Registration Statement on Form S-3 (Registration No. 333-278163) To the addressee set forth above: 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. 333-278163) (the “Registration Statement”) of Lyra Therapeutics, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Eastern Time, on April 1, 2024, or at such later time as the Company or its counsel may orally request via telephone call to the staff. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Peter Handrinos at (617) 948-6060 or Wesley Holmes at (617) 948-6027. If you have any questions regarding the foregoing, please do not hesitate to contact Peter Handrinos at (617) 948-6060 or Wesley Holmes at (617) 948-6027, of Latham & Watkins LLP. Thank you in advance for your consideration. Sincerely, LYRA THERAPEUTICS, INC. By: /s/ Jason Cavalier Name: Jason Cavalier Title: Chief Financial Officer cc: Peter N. Handrinos, Latham & Watkins LLP Wesley C. Holmes, Latham & Watkins LLP