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SEC Company Response from Wave Life Sciences, Inc. (WVE) (CIK 0001631574) (WVE) — Aug 12, 2019

Wave Life Sciences, Inc. (WVE) (CIK 0001631574)
Date: Aug. 12, 2019 · CIK: 0001631574 · Accession: 0001193125-19-218981

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File numbers found in text: 333-233052

Date
August 12, 2019
Author
Keith C. Regnante
Form
CORRESP
Company
Wave Life Sciences, Inc. (WVE) (CIK 0001631574)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Registration Statement on Form S-3 Filed August 6, 2019 File No. 333-233052 Acceleration Request

Dear Ms. Aldave:

With respect to the above-referenced Registration Statement on Form S-3 (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 Wednesday, August 14, 2019, 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 John T. Rudy or John P. 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.

7 Straits View #12-00, Marina One East Tower

Singapore 018936

 August 12, 2019

 VIA EDGAR

 United States Securities and Exchange
Commission

 Division of Corporation Finance

 100 F Street,
N.E.

 Washington, D.C. 20549

 Attn: Tonya K. Aldave

RE:
 Wave Life Sciences Ltd.

Registration Statement on Form S-3

Filed August 6, 2019

File No. 333-233052

Acceleration Request

 Dear
Ms. Aldave:

 With respect to the above-referenced Registration Statement on Form S-3 (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 Wednesday, August 14, 2019, 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 John T. Rudy or John P. 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 C. Regnante

Keith C. Regnante

Chief Financial Officer

cc:
 Linda Rockett, Esq., Senior Vice President, General Counsel, Wave Life Sciences Ltd.

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

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