Correspondence 0001193125-24-019534 from FRACTYL HEALTH, INC. (GUTS)
FRACTYL HEALTH, INC.
Date: Jan. 30, 2024 · CIK: 0001572616 · Accession: 0001193125-24-019534
AI Filing Summary & Sentiment
File numbers found in text: 333-276046
Letter
Acceleration Request
January 30, 2024
Via EDGAR
Division of Corporation Finance
Office of Life Sciences
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-6010
Attention:
Tyler Howes
Alan Campbell
Michael Fay
Brian Cascio
Re:
Fractyl Health, Inc.
Registration Statement on Form S-1
Filed December 14, 2023
File No. 333-276046
To the addressees set forth above:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on February 1, 2024, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Fractyl Health, Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Nathan Ajiashvili of Latham & Watkins LLP, counsel to the Company, at (212) 906-2916, or in his absence, Jonathan Sarna at (312) 876-7686, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
Sincerely yours,
Fractyl Health, Inc.
Show Raw Text
CORRESP 1 filename1.htm Acceleration Request January 30, 2024 Via EDGAR Division of Corporation Finance Office of Life Sciences U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549-6010 Attention: Tyler Howes Alan Campbell Michael Fay Brian Cascio Re: Fractyl Health, Inc. Registration Statement on Form S-1 Filed December 14, 2023 File No. 333-276046 To the addressees set forth above: In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on February 1, 2024, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Fractyl Health, Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Nathan Ajiashvili of Latham & Watkins LLP, counsel to the Company, at (212) 906-2916, or in his absence, Jonathan Sarna at (312) 876-7686, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter. Sincerely yours, Fractyl Health, Inc. By: /s/ Harith Rajagopalan Harith Rajagopalan, M.D., Ph.D. Chief Executive Officer cc: Nathan Ajiashvili, Esq. Jonathan Sarna, Esq.