SEC Comment Letter for Larimar Therapeutics, Inc. (LRMR) (CIK 0001374690) (LRMR) — May 16, 2024

Larimar Therapeutics, Inc. (LRMR) (CIK 0001374690)
Date: May 16, 2024 · CIK: 0001374690 · Accession: 0000000000-24-005680

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File numbers found in text: 333-279275

Date

May 16, 2024

Author

Carole S. Ben-Maimon, M.D.

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Company

Larimar Therapeutics, Inc. (LRMR) (CIK 0001374690)

Letter

United States securities and exchange commission logo May 16, 2024 Carole S. Ben-Maimon, M.D. President and Chief Executive Officer Larimar Therapeutics, Inc. Three Bala Plaza East, Suite 506 Bala Cynwyd, PA 19004 Re:Larimar Therapeutics, Inc. Registration Statement on Form S-3 Filed May 9, 2024 File No. 333-279275 Dear Carole S. Ben-Maimon: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Chris Edwards at 202-551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jennifer L. Porter, Esq.

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United States securities and exchange commission logo
May 16, 2024
Carole S. Ben-Maimon, M.D.
President and Chief Executive Officer
Larimar Therapeutics, Inc.
Three Bala Plaza East, Suite 506
Bala Cynwyd, PA 19004
Re:Larimar Therapeutics, Inc.
Registration Statement on Form S-3
Filed May 9, 2024
File No. 333-279275
Dear Carole S. Ben-Maimon:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Chris Edwards at 202-551-6761 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Jennifer L. Porter, Esq.

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