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
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CORRESP 1 filename1.htm 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.