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Correspondence 0001193125-23-112827 from Cabaletta Bio, Inc. (CABA)

Cabaletta Bio, Inc.
Date: April 24, 2023 · CIK: 0001759138 · Accession: 0001193125-23-112827

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File numbers found in text: 333-270599

Date
March 16, 2023
Author
Steven Nichtberger, M.D.
Form
CORRESP
Company
Cabaletta Bio, Inc.

Letter

Cabaletta Bio, Inc.

2929 Arch Street, Suite 600

Philadelphia, Pennsylvania 19104

April 24,

Via EDGAR Transmission

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Alan R. Campbell

Re:

Cabaletta Bio, Inc.: Registration Statement on Form S-3 filed March 16, 2023

(File No. 333-270599)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Cabaletta Bio, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to April 26, 2023, 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 Gabriela Morales-Rivera, Esq. of Goodwin Procter LLP at (617) 570-1329.

Sincerely,
CABALETTA BIO, INC.

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 Cabaletta Bio, Inc.

2929 Arch Street, Suite 600

Philadelphia, Pennsylvania 19104

 April 24,
2023

 Via EDGAR Transmission

 Securities and
Exchange Commission

 Division of Corporation Finance

 100 F
Street, N.E.

 Washington, D.C. 20549

 Attention: Alan R.
Campbell

Re:

Cabaletta Bio, Inc.: Registration Statement on Form S-3 filed March 16, 2023

(File No. 333-270599)

 Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Cabaletta Bio, Inc. (the
“Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to April 26, 2023, 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 Gabriela Morales-Rivera, Esq. of
Goodwin Procter LLP at (617) 570-1329.

Sincerely,

CABALETTA BIO, INC.

/s/ Steven Nichtberger, M.D.

 Steven Nichtberger, M.D.

 President and Chief
Executive Officer

 cc: Michael Gerard, Esq., Cabaletta Bio, Inc.

      Mitchell S. Bloom, Esq., Goodwin Procter LLP

      Michael Minahan, Esq., Goodwin Procter
LLP

       Gabriela
Morales-Rivera, Esq., Goodwin Procter LLP