SEC Comment Letter 0000000000-25-002685 to FRACTYL HEALTH, INC. (GUTS)
FRACTYL HEALTH, INC.
Date: March 11, 2025 · CIK: 0001572616 · Accession: 0000000000-25-002685
AI Filing Summary & Sentiment
File numbers found in text: 333-285522
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 11, 2025 Harith Rajagopalan Chief Executive Officer Fractyl Health, Inc. 3 Van de Graaff Drive Suite 200 Burlington, MA 01803 Re: Fractyl Health, Inc. Registration Statement on Form S-3 Filed March 3, 2025 File No. 333-285522 Dear Harith Rajagopalan: 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 Robert Augustin at 202-551-8483 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Jonathan Sarna </TEXT> </DOCUMENT>