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SEC Company Response from TCR2 THERAPEUTICS INC. (CIK 0001750019) — Apr 24, 2020

TCR2 THERAPEUTICS INC. (CIK 0001750019)
Date: April 24, 2020 · CIK: 0001750019 · Accession: 0001193125-20-119029

AI Filing Summary & Sentiment

File numbers found in text: 333-236965

Date
April 24, 2020
Author
Not clearly detected
Form
CORRESP
Company
TCR2 THERAPEUTICS INC. (CIK 0001750019)

Letter

TCR2 Therapeutics Inc.

100 Binney Street, Suite 710

Cambridge, MA 02142

April 24, 2020

Via EDGAR Transmission

United States Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Re: TCR2 Therapeutics Inc.: Registration Statement on Form S-3 filed March 6, 2020 (File No. 333-236965)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), TCR2 Therapeutics Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to April 28, 2020, 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 Stephanie Richards of Goodwin Procter LLP at (617) 570-1927.

Sincerely,
TCR2 Therapeutics Inc.

Show Raw Text
CORRESP
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CORRESP

 TCR2 Therapeutics Inc.

100 Binney Street, Suite 710

Cambridge, MA 02142

 April 24, 2020

Via EDGAR Transmission

 United States Securities
and Exchange Commission

 Division of Corporation Finance

 100
F Street, N.E.

 Washington, D.C. 20549

Re:
 TCR2 Therapeutics Inc.: Registration
Statement on Form S-3 filed March 6, 2020 (File No. 333-236965)

Ladies and Gentlemen:

 Pursuant to Rule 461 under the
Securities Act of 1933, as amended (the “Act”), TCR2 Therapeutics Inc. (the “Company”) hereby requests that the effective date of the above-referenced
registration statement (the “Registration Statement”) be accelerated to April 28, 2020, 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 Stephanie Richards of Goodwin Procter LLP at (617)
570-1927.

Sincerely,

 TCR2 Therapeutics Inc.

 /s/ Mayur (Ian) Somaiya

 Mayur (Ian) Somaiya

 Chief Financial
Officer

 cc:

 Garry Menzel,
President and Chief Executive Officer, TCR2 Therapeutics Inc.

 Stephanie
Richards, Esq., Goodwin Procter LLP

 Mitchell S. Bloom, Esq., Goodwin Procter LLP