SEC Company Response from SYNLOGIC, INC. (SYBX) (CIK 0001527599) (SYBX) — Jul 11, 2017
SYNLOGIC, INC. (SYBX) (CIK 0001527599)
Date: July 11, 2017 · CIK: 0001527599 · Accession: 0001193125-17-225687
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File numbers found in text: 333-218885
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CORRESP 1 filename1.htm Acceleration Request Mirna Therapeutics, Inc. 1250 South Capital of Texas Highway Building 3, Suite 400 Austin, Texas 78746 July 11, 2017 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Re: Mirna Therapeutics, Inc. Registration Statement on Form S-4 (File No. 333-218885) Request for Acceleration of Effectiveness Requested Date: July 13, 2017 Requested Time: 4:00 p.m. Washington, D.C. time Ladies and Gentlemen: In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Mirna Therapeutics, Inc. (the “Registrant”) hereby requests acceleration of the effective date of the Registration Statement on Form S-4 (File No. 333-218885), as amended (the “Registration Statement”), so that it may become effective at 4:00 p.m. Washington, D.C. time on July 13, 2017, or as soon as possible thereafter. The Registrant hereby authorizes Chad Rolston, of Latham & Watkins LLP, to orally modify or withdraw this request for acceleration. The Registrant hereby acknowledges that: • should the Securities and Exchange Commission (the “Commission”) or the staff of the Division of Corporation Finance (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We request that we be notified of such effectiveness by a telephone call to Mr. Rolston at (650) 463-3079, or in his absence Bret Stancil, of Latham & Watkins LLP, at (650) 463-3087. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of such Registration Statement be sent to Latham & Watkins LLP, attention: Chad Rolston, via facsimile at (650) 463-2600. Very truly yours, Mirna Therapeutics, Inc. /s/ Paul Lammers Paul Lammers, M.D., M.Sc. President and Chief Executive Officer cc: Mark Roeder, Latham & Watkins LLP Chad Rolston, Latham & Watkins LLP Bret Stancil, Latham & Watkins LLP Matt Gardella, Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.