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SEC Comment Letter for Dianthus Therapeutics, (DNTH) — Apr 4, 2019

Dianthus Therapeutics, Inc. /DE/ (DNTH) (CIK 0001690585)
Date: April 4, 2019 · CIK: 0001690585 · Accession: 0000000000-19-006551

Offering / Registration Process Regulatory Compliance Financial Reporting

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Date
April 4, 2019
Author
Jason Gardner
Form
UPLOAD
Company
Dianthus Therapeutics, Inc. /DE/ (DNTH) (CIK 0001690585)

Letter

April 4, 2019 Jason Gardner Chief Executive Officer Magenta Therapeutics, Inc. 100 Technology Square Cambridge, MA 02139 Re:Magenta Therapeutics, Inc. Draft Registration Statement on Form S-1 Submitted March 29, 2019 CIK No. 0001690585 Dear Dr. Gardner: 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 Tonya K. Aldave at (202) 551-3601 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: William D. Collins, Esq.

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April 4, 2019
Jason Gardner
Chief Executive Officer
Magenta Therapeutics, Inc.
100 Technology Square
Cambridge, MA 02139
Re:Magenta Therapeutics, Inc.
Draft Registration Statement on Form S-1
Submitted March 29, 2019
CIK No. 0001690585
Dear Dr. Gardner:
            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 Tonya K. Aldave at (202) 551-3601 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       William D. Collins, Esq.