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SEC Company Response from Kaleido Biosciences, Inc. (KLDO) (CIK 0001751299) — Aug 12, 2020

Kaleido Biosciences, Inc. (KLDO) (CIK 0001751299)
Date: Aug. 12, 2020 · CIK: 0001751299 · Accession: 0001193125-20-217637

AI Filing Summary & Sentiment

File numbers found in text: 333-240323

Date
August 12, 2020
Author
Not clearly detected
Form
CORRESP
Company
Kaleido Biosciences, Inc. (KLDO) (CIK 0001751299)

Letter

Kaleido Biosciences, Inc.

65 Hayden Avenue

Lexington, MA 02421

August 12, 2020

Via EDGAR Transmission

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Kaleido Biosciences, Inc.: Registration Statement on Form S-3 filed August 4, 2020 (File No. 333-240323)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Kaleido Biosciences, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to August 14, 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 Laurie Burlingame of Goodwin Procter LLP at (617) 570-1879.

Sincerely,
Kaleido Biosciences, Inc.

Show Raw Text
CORRESP
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CORRESP

 Kaleido Biosciences, Inc.

65 Hayden Avenue

Lexington, MA 02421

 August 12, 2020

 Via EDGAR Transmission

 United States
Securities and Exchange Commission

 Division of Corporation Finance

100 F Street, N.E.

 Washington, D.C. 20549

Re:
 Kaleido Biosciences, Inc.: Registration Statement on
Form S-3 filed August 4, 2020 (File No. 333-240323)

Ladies and Gentlemen:

 Pursuant to Rule 461
under the Securities Act of 1933, as amended (the “Act”), Kaleido Biosciences, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration
Statement”) be accelerated to August 14, 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 Laurie Burlingame of Goodwin Procter LLP at (617) 570-1879.

 Sincerely,

Kaleido Biosciences, Inc.

/s/ William Duke, Jr.

 William Duke, Jr.

 Chief Financial
Officer

cc:
 Jerald Korn, Kaleido Biosciences, Inc.

Kingsley L. Taft, Esq., Goodwin Procter LLP

Laurie Burlingame, Esq., Goodwin Procter LLP