CORRESP Filing
Lyra Therapeutics, Inc.
Date: July 28, 2025 · CIK: 0001327273 · Accession: 0001193125-25-166724
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File numbers found in text: 333-288872
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CORRESP 1 filename1.htm CORRESP LYRA THERAPEUTICS, INC. 480 Arsenal Way Watertown, MA 02472 July 28, 2025 V IA EDGAR T RANSMISSION Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, NE Washington, D.C. 20549 Attention: Juan Grana Re: LYRA THERAPEUTICS, INC. Registration Statement on Form S-1 (Registration No. 333-288872) 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-1 (Registration No. 333-288872) (as amended, 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 July 30, 2025, 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 Wesley C. Holmes at (617) 948-6027. If you have any questions regarding the foregoing, please do not hesitate to contact Peter N. Handrinos at (617) 948-6060 or Wesley C. Holmes at (617) 948-6027, of Latham & Watkins LLP. Thank you in advance for your consideration. Very truly yours, L YRA T HERAPEUTICS , I NC . By: /s/ Jason Cavalier Name: Jason Cavalier Title: Chief Financial Officer cc: Peter N. Handrinos, Latham & Watkins LLP Wesley C. Holmes, Latham & Watkins LLP