Correspondence 0001193125-23-032531 from 89bio, Inc. (ETNB) (CIK 0001785173)
89bio, Inc. (ETNB) (CIK 0001785173)
Date: Feb. 10, 2023 · CIK: 0001785173 · Accession: 0001193125-23-032531
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File numbers found in text: 333-269471
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CORRESP 1 filename1.htm CORRESP 89BIO, INC. 142 Sansome Street, 2nd Floor San Francisco, CA 94104 VIA EDGAR February 10, 2023 United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Re: 89bio, Inc. Registration Statement on Form S-3 (File No. 333-269471) To Whom it May Concern: 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 February 14, 2023, 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