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Correspondence 0001193125-25-021280 from Kalaris Therapeutics, Inc. (KLRS)

Kalaris Therapeutics, Inc.
Date: Feb. 6, 2025 · CIK: 0001754068 · Accession: 0001193125-25-021280

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File numbers found in text: 333-283678

Date
February 6, 2025
Author
By
Form
CORRESP
Company
Kalaris Therapeutics, Inc.

Letter

VIA EDGAR Office of Life Sciences Division of Corporation Finance Attention: Requested Date: February 10, 2025 Requested Time: 8:00 a.m. Eastern Time

Dear Mr. Crawford, Mr. Buchmiller, Ms. Ignat and Mr. Gordon:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), AlloVir, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to February 10, 2025, at 8:00 a.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 Tevia K. Pollard at (617) 570-1084. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Tevia K. Pollard, by email to TPollard@goodwinlaw.com or by facsimile to (617) 977-9448.

If you have any questions regarding this request, please contact Tevia K. Pollard of Goodwin Procter LLP at (617) 570-1084.

Sincerely,
AlloVir, Inc.

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CORRESP
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filename1.htm

CORRESP

 AlloVir, Inc.

PO Box 44, 1661 Massachusetts Avenue

Lexington, MA 02420

 February 6, 2025

VIA EDGAR

 Office of Life Sciences

Division of Corporation Finance

 U.S. Securities and Exchange
Commission

 100 F Street NE

 Washington, DC 20549

Attention:

Mr. Daniel Crawford

Mr. Tim Buchmiller

Ms. Ibolya Ignat

Mr. Daniel Gordon

Re:

AlloVir, Inc.

Acceleration Request for Registration Statement on Form S-4

File No. 333-283678

Requested Date:

February 10, 2025

Requested Time:

8:00 a.m. Eastern Time

 Dear Mr. Crawford, Mr. Buchmiller, Ms. Ignat and Mr. Gordon:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), AlloVir, Inc. (the “Company”)
hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to February 10, 2025, at 8:00 a.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 Tevia K. Pollard at (617) 570-1084. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration
Statement be sent to our counsel, Goodwin Procter LLP, Attention: Tevia K. Pollard, by email to TPollard@goodwinlaw.com or by facsimile to (617) 977-9448.

If you have any questions regarding this request, please contact Tevia K. Pollard of Goodwin Procter LLP at (617) 570-1084.

Sincerely,

AlloVir, Inc.

By:

 /s/ Vikas Sinha

Vikas Sinha

 Chief Executive Officer, President and

Chief Financial Officer

cc:
 Tevia K. Pollard, Goodwin Procter LLP

Danielle Lauzon, Goodwin Procter LLP