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
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CORRESP 1 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