SEC Company Response from Viridian Therapeutics, Inc.\DE (VRDN) (CIK 0001590750) (VRDN) — Apr 10, 2020
Viridian Therapeutics, Inc.\DE (VRDN) (CIK 0001590750)
Date: April 10, 2020 · CIK: 0001590750 · Accession: 0001590750-20-000036
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File numbers found in text: 333-237413
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CORRESP 1 filename1.htm Document VIA EDGAR April 10, 2020 United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Attn: Paul Fischer RE: Miragen Therapeutics, Inc. (the “Registrant”) Registration Statement on Form S-3 Filed March 26, 2020 File No. 333-237413 Acceleration Request Requested Date: April 14, 2020 Requested Time: 4:00 P.M. Eastern Time Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the Registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) to become effective on April 14, 2020, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff (the “Staff”) of the Division of Corporation Finance. The Registrant hereby authorizes each of Brent Fassett, Nathan Jeffries and Kurtis Zinger of Cooley LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with Brent Fassett of Cooley LLP at (720) 566-4059, or in his absence either of Nathan Jeffries of Cooley LLP at (720) 566-4104 or Kurtis Zinger of Cooley LLP at (702) 566-4057. Very truly yours, /s/ Jason A. Leverone Jason A. Leverone Chief Financial Officer cc: Brent Fassett, Cooley LLP Nathan Jeffries, Cooley LLP Kurtis Zinger, Cooley LLP miRagen.com 6200 Lookout Road, Boulder, CO 80301