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CORRESP
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 Document January 29, 2026 Jefferies LLC 520 Madison Avenue New York, New York 10022 Leerink Partners LLC 1301 Avenue of the Americas, 5th Floor New York, NY 10019 Citigroup Global Markets Inc. 388 Greenwich Street New York, NY 10013 Stifel, Nicolaus & Company, Incorporated 787 7th Avenue, 11th Floor New York, NY 10019 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn:                    Robert Augustin Margaret Sawicki Christie Wong Li Xiao Re:        SpyGlass Pharma, Inc. Registration Statement on Form S-1 (File No. 333-292779) Acceleration Request Requested Date: January 30, 2026 Requested Time: 4:05 p.m. Eastern Time Ladies and Gentlemen: In accordance with Rule 461 of the Securities Act of 1933, as amended (the “ Securities Act ”), we, as representatives of the several underwriters (the “ Representatives ”), hereby join in the request of SpyGlass Pharma, Inc., a Delaware corporation (the “ Registrant ”), that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:05 p.m. Eastern Time on January 30, 2026, or as soon thereafter as practicable, or at such other time as the Registrant or its outside counsel, Wilson Sonsini Goodrich & Rosati, P.C., request by telephone that such Registration Statement be declared effective. Pursuant to Rule 460 under the Securities Act, please be advised that we will take reasonable steps to secure adequate distribution of the preliminary prospectus, to underwriters, dealers, institutions and others, prior to the requested effective time of the Registration Statement. We, the undersigned Representatives, have and will, and we have been informed by the participating underwriters that they have and will, comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the proposed offering. [Remainder of page intentionally left blank] Very truly yours, Acting severally on behalf of themselves and the several underwriters JEFFERIES LLC LEERINK PARTNERS LLC CITIGROUP GLOBAL MARKETS INC. STIFEL, NICOLAUS & COMPANY, INCORPORATED JEFFERIES LLC By: /s/ Kevin Lacerda Name: Kevin Lacerda Title: Managing Director LEERINK PARTNERS LLC By: /s/ Andrew Gitkin Name: Andrew Gitkin Title: Senior Managing Director CITIGROUP GLOBAL MARKETS INC. By: /s/ Jason Jun Name: Jason Jun Title: Managing Director STIFEL, NICOLAUS & COMPANY, INCORPORATED By: /s/ Nick Oust Name: Nick Oust Title: Managing Director [ Signature Page to Underwriters’ Acceleration Request Letter ]