SEC Company Response from PRECISION BIOSCIENCES (DTIL) — Jan 5, 2026
PRECISION BIOSCIENCES INC
Date: Jan. 5, 2026 · CIK: 0001357874 · Accession: 0001628280-26-000469
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File numbers found in text: 333-292478
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CORRESP 1 filename1.htm Document Precision BioSciences, Inc. 302 East Pettigrew St., Suite A-100 Durham, North Carolina 27701 January 5, 2026 VIA EDGAR TRANSMISSION United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Christopher Edwards Re: Precision BioSciences, Inc. Registration Statement on Form S-3 (Registration No. 333-292478) To the addressee set forth above: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-292478) (the “Registration Statement”), of Precision BioSciences, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:05 p.m., Eastern Time, on January 7, 2026, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Nathan Ajiashvili at (212) 906-2916. If you have any questions regarding the foregoing, please do not hesitate to contact Nathan Ajiashvili of Latham & Watkins LLP at (212) 906-2916. Thank you in advance for your consideration. Very truly yours, Precision BioSciences, Inc. By: /s/ John Alexander Kelly Name: John Alexander Kelly Title: Chief Financial Officer cc: (via email) Peter N. Handrinos, Latham & Watkins LLP Nathan Ajiashvili, Latham & Watkins LLP