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SEC Comment Letter 0000000000-25-002685 to FRACTYL HEALTH, INC. (GUTS)

FRACTYL HEALTH, INC.
Date: March 11, 2025 · CIK: 0001572616 · Accession: 0000000000-25-002685

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File numbers found in text: 333-285522

Date
March 11, 2025
Author
Division of
Form
UPLOAD
Company
FRACTYL HEALTH, INC.

Letter

Re: Fractyl Health, Inc. Registration Statement on Form S-3 Filed March 3, 2025 File No. 333-285522 Dear Harith Rajagopalan:

March 11, 2025

Harith Rajagopalan Chief Executive Officer Fractyl Health, Inc. 3 Van de Graaff Drive Suite 200 Burlington, MA 01803

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

Show Raw Text
<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>