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
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CORRESP 1 filename1.htm 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.