SEC Company Response from Adicet Bio, Inc. (ACET) (CIK 0001720580) (ACET) — Jan 23, 2018
Adicet Bio, Inc. (ACET) (CIK 0001720580)
Date: Jan. 23, 2018 · CIK: 0001720580 · Accession: 0001193125-18-017382
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File numbers found in text: 333-222373
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CORRESP 1 filename1.htm CORRESP VIA EDGAR January 23, 2018 United States Securities and Exchange Commission Division of Corporation Finance Mail Stop 4561 100 F Street, N.E. Washington, D.C. 20549 Attention: Irene Paik Re: resTORbio, Inc. Acceleration Request for Registration Statement on Form S-1 File No. 333-222373 Dear Ms. Paik: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), resTORbio, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to January 25, 2018, at 4:00 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 Danielle Lauzon at (617) 570-1955. We also respectfully request that a copy of the written order from the Securities and Exchange Commission (the “Commission”) verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Danielle Lauzon, by facsimile to (617) 649-1484. If you have any questions regarding this request, please contact Danielle Lauzon of Goodwin Procter LLP at (617) 570-1955. Sincerely, RESTORBIO, INC. /s/ Chen Schor Chen Schor President and Chief Executive Officer cc: John McCabe, Vice President, Finance, resTORbio, Inc. Danielle Lauzon, Esq., Goodwin Procter LLP Mitchell Bloom, Esq., Goodwin Procter LLP