SEC Company Response from 89bio, Inc. (ETNB) (CIK 0001785173) — Sep 14, 2020
89bio, Inc. (ETNB) (CIK 0001785173)
Date: Sept. 14, 2020 · CIK: 0001785173 · Accession: 0001193125-20-245398
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File numbers found in text: 333-248795
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CORRESP 1 filename1.htm CORRESP VIA EDGAR AND EMAIL September 14, 2020 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Courtney Lindsay Re: 89bio, Inc. Registration Statement on Form S-1 (File No. 333-248795) Dear Ms. Lindsay: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), 89bio, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to September 16, 2020, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Gibson, Dunn & Crutcher 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 obligations under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Gibson, Dunn & Crutcher LLP by calling Ryan A. Murr at (415) 393-8373. Sincerely, 89BIO, INC. /s/ Rohan Palekar Rohan Palekar Chief Executive Officer cc: Ryan A. Murr, Gibson, Dunn & Crutcher LLP Branden C. Berns, Gibson, Dunn & Crutcher LLP