Correspondence 0001193125-23-244642 from Korro Bio, Inc. (KRRO) (CIK 0001703647) (KRRO)
Korro Bio, Inc. (KRRO) (CIK 0001703647)
Date: Sept. 28, 2023 · CIK: 0001703647 · Accession: 0001193125-23-244642
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File numbers found in text: 333-273490
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CORRESP 1 filename1.htm CORRESP Frequency Therapeutics, Inc. 75 Hayden Avenue, Suite 300 Lexington, MA 02421 September 28, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Re: Frequency Therapeutics, Inc. Registration Statement on Form S-4 (File No. 333-273490) Ladies and Gentlemen: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Frequency Therapeutics, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-4 initially filed on July 27, 2023 and amended on September 1, 2023, September 21, 2023 and September 28, 2023 (the “Registration Statement”). The Company respectfully requests that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on September 29, 2023, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with the Company’s counsel, Latham & Watkins LLP, by calling Jennifer A. Yoon at (617) 880-4540. Very truly yours, Frequency Therapeutics, Inc. By: /s/ David Lucchino Name: David Lucchino Title: President and Chief Executive Officer cc: Jennifer A. Yoon, Esq., Latham & Watkins LLP John H. Chory, Esq., Latham & Watkins LLP Bradley C. Faris, Esq., Latham & Watkins LLP