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SEC Company Response from Wave Life Sciences, Inc. (WVE) (CIK 0001631574) (WVE) — Feb 2, 2017

Wave Life Sciences, Inc. (WVE) (CIK 0001631574)
Date: Feb. 2, 2017 · CIK: 0001631574 · Accession: 0001193125-17-029366

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File numbers found in text: 333-215428

Date
February 2, 2017
Author
Keith Regnante
Form
CORRESP
Company
Wave Life Sciences, Inc. (WVE) (CIK 0001631574)

Letter

WAVE LIFE SCIENCES LTD.

8 Cross Street #10-00, PWC Building

Singapore 048424

February 2, 2017

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

RE: WAVE Life Sciences Ltd.

Registration Statement on Form S-3, as amended

File No. 333-215428

Acceleration Request

Ladies and Gentlemen:

With respect to the above-referenced Registration Statement on Form S-3, as amended (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, the undersigned hereby respectfully requests, on behalf of WAVE Life Sciences Ltd. (the “Company”), that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement to Monday, February 6, 2017, at 4:00 p.m. Eastern Time, or as soon as practicable thereafter.

The cooperation of the staff in meeting the timetable described above is very much appreciated.

Please call Brian Keane or John Condon of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (617) 542-6000, with any comments or questions regarding the Registration Statement.

Very truly yours,
WAVE LIFE SCIENCES LTD.

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CORRESP
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CORRESP

 WAVE LIFE SCIENCES LTD.

8 Cross Street #10-00, PWC Building

Singapore 048424

 February 2, 2017

 VIA EDGAR

 United States Securities and Exchange
Commission

 Division of Corporation Finance

 100 F Street,
N.E.

 Washington, D.C. 20549

RE:
WAVE Life Sciences Ltd.

 Registration Statement on Form S-3, as amended

File No. 333-215428

Acceleration Request

 Ladies and
Gentlemen:

 With respect to the above-referenced Registration Statement on Form S-3, as amended (the “Registration Statement”),
and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, the undersigned hereby respectfully requests, on behalf of WAVE Life Sciences Ltd. (the “Company”), that the Securities and Exchange
Commission (the “Commission”) accelerate the effective date of the Registration Statement to Monday, February 6, 2017, at 4:00 p.m. Eastern Time, or as soon as practicable thereafter.

The cooperation of the staff in meeting the timetable described above is very much appreciated.

Please call Brian Keane or John Condon of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (617) 542-6000,
with any comments or questions regarding the Registration Statement.

Very truly yours,

WAVE LIFE SCIENCES LTD.

 /s/ Keith Regnante

Keith Regnante

Chief Financial Officer

cc:
Josh Samples, Securities and Exchange Commission

 Joseph McCann, Securities and
Exchange Commission

 Linda Rockett, Esq., General Counsel, Wave Life Sciences Ltd.

Brian P. Keane, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.

John P. Condon, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.