SEC Comment Letter for 89bio, Inc. (ETNB) (CIK 0001785173) — Mar 25, 2020
89bio, Inc. (ETNB) (CIK 0001785173)
Date: March 25, 2020 · CIK: 0001785173 · Accession: 0000000000-20-002602
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March 25, 2020
Rohan Palekar
Chief Executive Officer
89bio, Inc.
142 Sansome Street
2nd Floor
San Francisco, CA 94104
Re:89bio, Inc.
Draft Registration Statement on Form S-1
Submitted March 19, 2020
CIK No. 0001785173
Dear Mr. Palekar:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement no later than 48 hours prior
to the requested effective date and time. 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 Christine Westbrook at 202-551-5019 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Ryan A. Murr, Esq.