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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

Offering / Registration Process

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File numbers found in text: 333-222373

Date
January 23, 2018
Author
/s/ Chen Schor
Form
CORRESP
Company
Adicet Bio, Inc. (ACET) (CIK 0001720580)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 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.

Show Raw Text
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