Correspondence 0001193125-24-235165 from Seres Therapeutics, Inc. (MCRB) (CIK 0001609809) (MCRB)
Seres Therapeutics, Inc. (MCRB) (CIK 0001609809)
Date: Oct. 9, 2024 · CIK: 0001609809 · Accession: 0001193125-24-235165
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File numbers found in text: 333-282450
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CORRESP 1 filename1.htm Acceleration Request Seres Therapeutics, Inc. 101 Cambridgepark Drive Cambridge, MA 02140 October 9, 2024 Via EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Re: Seres Therapeutics, Inc. Registration Statement on Form S-3 Filed October 1, 2024 File No. 333-282450 To whom it may concern: Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Seres Therapeutics, Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-282450) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on October 11, 2024 or as soon as practicable thereafter. The Company requests that we be notified of such effectiveness by a telephone call to Jennifer A. Yoon of Latham & Watkins LLP at (617) 880-4540 and that such effectiveness also be confirmed in writing. Very truly yours, Seres Therapeutics, Inc. By: /s/ Thomas J. DesRosier Thomas J. DesRosier Chief Legal Officer and Executive Vice President cc: Wesley C. Holmes, Latham & Watkins LLP Jennifer A. Yoon, Latham & Watkins LLP