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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

AI Filing Summary & Sentiment

File numbers found in text: 333-238983

Date
June 10, 2020
Author
Not clearly detected
Form
CORRESP
Company
Axcella Health Inc. (CIK 0001633070)

Letter

Re: Axcella Health Inc.: Registration Statement on Form S-3 filed on June 5, 2020 (File No. 333-238983)

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

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.

Show Raw Text
CORRESP
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filename1.htm

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