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SEC Company Response from PRECISION BIOSCIENCES INC (DTIL) (CIK 0001357874) (DTIL) — Mar 25, 2019

PRECISION BIOSCIENCES INC (DTIL) (CIK 0001357874)
Date: March 25, 2019 · CIK: 0001357874 · Accession: 0001193125-19-085243

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File numbers found in text: 333-230034

Date
March 1, 2019
Author
Matthew Kane
Form
CORRESP
Company
PRECISION BIOSCIENCES INC (DTIL) (CIK 0001357874)

Letter

Via EDGAR Transmission United States Securities and Exchange Commission Division of Corporation Finance Re: Precision BioSciences, Inc. Registration Statement on Form S-1 Filed March 1, 2019 Registration No. 333-230034

Dear Mr. Gabor:

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 March 27, 2019, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Precision BioSciences, Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Nathan Ajiashvili at Latham & Watkins LLP, counsel to the Company, at (212) 906-2916, or Heyward Armstrong at Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P., counsel to the Company, at (919) 821-6619, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

Very truly yours,
PRECISION BIOSCIENCES, INC.

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CORRESP
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filename1.htm

CORRESP

 Precision BioSciences, Inc.

302 East Pettigrew St., Suite A-100

Durham, North Carolina 27701

 March 25,
2019

 Via EDGAR Transmission

 United States
Securities and Exchange Commission

 Division of Corporation Finance

100 F Street, N.E.

 Mail Stop 3030

Washington, D.C. 20549

 Attn: Jeffrey Gabor

Re:
 Precision BioSciences, Inc.

Registration Statement on Form S-1

Filed March 1, 2019

Registration No. 333-230034

Dear Mr. Gabor:

 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
March 27, 2019, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Precision BioSciences, Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact
Nathan Ajiashvili at Latham & Watkins LLP, counsel to the Company, at (212) 906-2916, or Heyward Armstrong at Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P., counsel to the
Company, at (919) 821-6619, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

Very truly yours,

PRECISION BIOSCIENCES, INC.

 /s/ Matthew Kane

Matthew Kane

cc:
 Michael P. Saber, Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P.

Amy M. Batten, Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P.

Heyward Armstrong, Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P.

Peter N. Handrinos, Latham & Watkins LLP

Nathan Ajiashvili, Latham & Watkins LLP