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SEC Comment Letter for Rein Therapeutics, Inc. (RNTX) (CIK 0001420565) (RNTX) — May 7, 2019

Rein Therapeutics, Inc. (RNTX) (CIK 0001420565)
Date: May 7, 2019 · CIK: 0001420565 · Accession: 0000000000-19-008164

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File numbers found in text: 333-231143

Date
May 7, 2019
Author
Manuel C. Alves Aivado, M.D., Ph.D.
Form
UPLOAD
Company
Rein Therapeutics, Inc. (RNTX) (CIK 0001420565)

Letter

May 7, 2019 Manuel C. Alves Aivado, M.D., Ph.D. President and Chief Executive Officer Aileron Therapeutics, Inc. 490 Arsenal Way, Suite 210 Watertown, MA 02472 Re:Aileron Therapeutics, Inc. Registration Statement on Form S-1 Filed May 1, 2019 File No. 333-231143 Dear Dr. Aivado: 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 Jeffrey Gabor at 202-551-2544 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Stuart M. Falber, Esq.

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May 7, 2019
Manuel C. Alves Aivado, M.D., Ph.D.
President and Chief Executive Officer
Aileron Therapeutics, Inc.
490 Arsenal Way, Suite 210
Watertown, MA 02472
Re:Aileron Therapeutics, Inc.
Registration Statement on Form S-1
Filed May 1, 2019
File No. 333-231143
Dear Dr. Aivado:
            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 Jeffrey Gabor at 202-551-2544 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       Stuart M. Falber, Esq.