SEC Comment Letter for Axcella Health Inc. (CIK 0001633070) — Apr 9, 2020
Axcella Health Inc. (CIK 0001633070)
Date: April 9, 2020 · CIK: 0001633070 · Accession: 0000000000-20-003078
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April 9, 2020
William Hinshaw
Chief Executive Officer
Axcella Health Inc.
840 Memorial Drive
Cambridge, MA 02139
Re:Axcella Health Inc.
Draft Registration Statement on Form S-1
Filed April 3, 2020
CIK No. 0001633070
Dear Mr. Hinshaw:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement no later than 48 hours prior
to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
Please contact Paul Fischer at 202-551-3415 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Laurie Burlingame, Esq.