Correspondence 0001193125-24-076639 from Dianthus Therapeutics, Inc. /DE/ (DNTH) (CIK 0001690585) (DNTH)
Dianthus Therapeutics, Inc. /DE/ (DNTH) (CIK 0001690585)
Date: March 25, 2024 · CIK: 0001690585 · Accession: 0001193125-24-076639
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File numbers found in text: 333-274863
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CORRESP 1 filename1.htm CORRESP March 25, 2024 VIA EDGAR AND EMAIL United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attn: Dillon Hagius and Laura Crotty Re: Dianthus Therapeutics, Inc. Registration Statement on Form S-1 Filed March 21, 2024 File No. 333-274863 Ladies and Gentlemen: Pursuant to Rules 460 and 461 promulgated under the Securities Act of 1933, as amended (the “Act”), Dianthus Therapeutics, Inc., a Delaware corporation (the “Company”), hereby respectfully requests that the effective time of the above referenced Registration Statement on Form S-1 filed by the Company be accelerated to 4:15 p.m., Eastern Standard Time, on March 27, 2024 or as soon thereafter as practicable, unless we or our outside counsel, Gibson, Dunn & Crutcher 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 obligations under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Gibson, Dunn & Crutcher LLP by calling Branden Berns at (415) 393-4631. Very truly yours, Dianthus Therapeutics, Inc. By: /s/ Ryan Savitz Name: Ryan Savitz Title: Chief Financial Officer and Chief Business Officer cc: Marino Garcia, Dianthus Therapeutics, Inc. Adam Veness, Dianthus Therapeutics, Inc. Ryan A. Murr, Gibson, Dunn & Crutcher LLP Branden C. Berns, Gibson, Dunn & Crutcher LLP