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SEC Company Response from Adicet Bio, Inc. (ACET) (CIK 0001720580) (ACET) — Feb 8, 2019

Adicet Bio, Inc. (ACET) (CIK 0001720580)
Date: Feb. 8, 2019 · CIK: 0001720580 · Accession: 0001193125-19-032297

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File numbers found in text: 333-229499

Date
February 1, 2019
Author
/s/ Chen Schor
Form
CORRESP
Company
Adicet Bio, Inc. (ACET) (CIK 0001720580)

Letter

resTORbio, Inc.

500 Boylston Street, 12th Floor

Boston, Massachusetts 02116

February 8,

Via EDGAR Transmission

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: resTORbio, Inc.: Registration Statement on Form S-3 filed February 1, 2019

(File No. 333-229499)

Ladies and Gentlemen:

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 February 12, 2019, at 4:01 pm 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.

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
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filename1.htm

CORRESP

 resTORbio, Inc.

500 Boylston Street, 12th Floor

Boston, Massachusetts 02116

 February 8,
2019

 Via EDGAR Transmission

 United States
Securities and Exchange Commission

 Division of Corporation Finance

100 F Street, N.E.

 Washington, D.C. 20549

Re:
 resTORbio, Inc.: Registration Statement on
Form S-3 filed February 1, 2019

 (File No. 333-229499)

Ladies and Gentlemen:

 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 February 12, 2019, at 4:01 pm 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.

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, resTORbio, Inc.

Nancy Brennan, Esq., resTORbio, Inc.

Mitchell S. Bloom, Esq., Goodwin Procter LLP

Danielle Lauzon, Esq., Goodwin Procter LLP