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SEC Comment Letter 0000000000-23-002866 to Cabaletta Bio, Inc. (CABA)

Cabaletta Bio, Inc.
Date: March 22, 2023 · CIK: 0001759138 · Accession: 0000000000-23-002866

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File numbers found in text: 333-270599

Date
March 22, 2023
Author
Steven Nichtberger
Form
UPLOAD
Company
Cabaletta Bio, Inc.

Letter

United States securities and exchange commission logo March 22, 2023 Steven Nichtberger President and Chief Executive Officer Cabaletta Bio, Inc. 2929 Arch Street, Suite 600 Philadelphia, Pennsylvania 19104 Re:Cabaletta Bio, Inc. Registration Statement on Form S-3 Filed March 16, 2023 File No. 333-270599 Dear Steven Nichtberger: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Gabriela Morales-Rivera, Esq.

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United States securities and exchange commission logo
March 22, 2023
Steven Nichtberger
President and Chief Executive Officer
Cabaletta Bio, Inc.
2929 Arch Street, Suite 600
Philadelphia, Pennsylvania 19104
Re:Cabaletta Bio, Inc.
Registration Statement on Form S-3
Filed March 16, 2023
File No. 333-270599
Dear Steven Nichtberger:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Alan Campbell at 202-551-4224 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Gabriela Morales-Rivera, Esq.