Correspondence 0001193125-23-188705 from Turnstone Biologics Corp. (CIK 0001764974)
Turnstone Biologics Corp. (CIK 0001764974)
Date: July 18, 2023 · CIK: 0001764974 · Accession: 0001193125-23-188705
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File numbers found in text: 333-272600
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CORRESP 1 filename1.htm CORRESP Turnstone Biologics Corp. 9310 Athena Circle, Suite 300 La Jolla, California 92037 July 18, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Attn: Lauren Sprague Hamill, Joshua Gorsky, Christine Torney, Mary Mast Re: Turnstone Biologics Corp. Registration Statement on Form S-1, as amended (File No. 333-272600) Request for Acceleration of Effective Date Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Turnstone Biologics Corp. (the “Company”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-1 (as amended to date, the “Registration Statement”) and declare the Registration Statement effective as of 4:00 p.m. Eastern time, on July 20, 2023, or as soon thereafter as possible, or at such other time as its legal counsel, Cooley LLP, may request by telephone to the staff of the Commission. Once the Registration Statement has been declared effective, please orally confirm that event with Divakar Gupta of Cooley LLP at (212) 479-6474 or, in his absence, Ryan Sansom of Cooley LLP at (617) 937-2335. Under separate cover, you will receive today a letter from the managing underwriters of the proposed offering joining in the Company’s request for acceleration of the effectiveness of the Registration Statement. Very truly yours, Turnstone Biologics Corp. /s/ Sammy Farah By: Sammy Farah, M.B.A., Ph.D. Title: Chief Executive Officer cc: Venkat Ramanan, Chief Financial Officer, Turnstone Biologics Corp. P. Joseph Campisi, Jr. Esq., Chief Legal Officer, Turnstone Biologics Corp. Divakar Gupta, Cooley LLP Ryan Sansom, Cooley LLP Valerie Sapozhnikova, Cooley LLP Nathan Ajiashvili, Latham & Watkins LLP Salvatore Vanchieri, Latham & Watkins LLP