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
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File numbers found in text: 333-236965
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CORRESP 1 filename1.htm 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