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Correspondence 0001193125-25-061425 from Amylyx Pharmaceuticals, Inc. (AMLX)

Amylyx Pharmaceuticals, Inc.
Date: March 24, 2025 · CIK: 0001658551 · Accession: 0001193125-25-061425

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File numbers found in text: 333-285525

Date
March 24, 2025
Author
/s/ Joshua B. Cohen
Form
CORRESP
Company
Amylyx Pharmaceuticals, Inc.

Letter

Re: Amylyx Pharmaceuticals, Inc. Acceleration Request for Registration Statement on Form S-3 File No. 333-285525 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), Amylyx Pharmaceuticals, Inc. (the “ Company ”) hereby requests that the effective date of the above-referenced registration statement (the “ Registration Statement ”) be accelerated to March 26, 2025, at 5:00 p.m., 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. Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Marishka DeToy at (617) 570-1926. If you have any questions regarding this request, please contact Marishka DeToy of Goodwin Procter LLP at (617) 570-1926.

VIA EDGAR March 24, 2025 United States Securities and Exchange Commission Office of Life Sciences Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549

Sincerely,
AMYLYX PHARMACEUTICALS, INC.

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CORRESP
 1
 filename1.htm

 CORRESP

 VIA EDGAR
 March 24, 2025 United States Securities and Exchange
Commission Office of Life Sciences Division of Corporation
Finance 100 F Street, N.E. Washington, D.C. 20549

 Re:
 Amylyx Pharmaceuticals, Inc.
 Acceleration Request for Registration Statement on Form S-3
 File No. 333-285525
 Ladies and Gentlemen: Pursuant to Rule 461
under the Securities Act of 1933, as amended (the “ Act ”), Amylyx Pharmaceuticals, Inc. (the “ Company ”) hereby requests that the effective date of the above-referenced registration statement (the
“ Registration Statement ”) be accelerated to March 26, 2025, at 5:00 p.m., 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.
 Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Marishka DeToy
at (617) 570-1926. If you have any questions regarding this request, please contact Marishka DeToy of Goodwin Procter LLP at (617) 570-1926.

 Sincerely,

 AMYLYX PHARMACEUTICALS, INC.

 /s/ Joshua B. Cohen

 Joshua B. Cohen

 Co-Chief Executive Officer

 /s/ Justin B. Klee

 Justin B. Klee

 Co-Chief Executive Officer

 cc:
 James M. Frates, Amylyx Pharmaceuticals, Inc.
 Benjamin K. Marsh, Goodwin Procter LLP
 Marishka DeToy, Goodwin Procter LLP