SEC Company Response from Axcella Health Inc. (CIK 0001633070) — Jun 10, 2020
Axcella Health Inc. (CIK 0001633070)
Date: June 10, 2020 · CIK: 0001633070 · Accession: 0001104659-20-071707
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File numbers found in text: 333-238983
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CORRESP
1
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June 10, 2020
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Axcella Health Inc.: Registration Statement on Form S-3 filed on June 5, 2020 (File No. 333-238983)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities
Act of 1933, as amended (the “Act”), Axcella Health Inc. (the “Company”) hereby requests
that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated
to June 12, 2020, at 4:01 pm Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter
LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration
request, the Company acknowledges that it is aware of its responsibilities under the Act.
If you have any questions regarding this
request, please contact Laurie Burlingame of Goodwin Procter LLP at (617) 570-1879 or John Mei of Goodwin Procter LLP at (617)
570-1446.
Sincerely,
Axcella Health Inc.
/s/ Laurent Chardonnet
Laurent Chardonnet
Chief Financial Officer
cc:
William Hinshaw, Axcella Health Inc.
Kingsley L. Taft, Esq., Goodwin Procter LLP
Laurie A. Burlingame, Esq., Goodwin Procter LLP