SEC Company Response from Damora Therapeutics, (DMRA) — Oct 23, 2020
Damora Therapeutics, Inc.
Date: Oct. 23, 2020 · CIK: 0001800315 · Accession: 0001193125-20-275421
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File numbers found in text: 333-249369
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CORRESP 1 filename1.htm CORRESP VIA EDGAR October 23, 2020 U.S. Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Attn: Donald Field Susan Block Kristin Lochhead Kate Tillan Re: Galecto, Inc. Acceleration Request for Registration Statement on Form S-1 File No. 333-249369 Requested Date: October 27, 2020 Requested Time: 4:00 p.m. Eastern Standard Time Dear Mr. Field: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Galecto, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to October 27, 2020, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter 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 responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Kyra Ayo Caros at (617) 570-1603. We also respectfully request that a copy of the written order from the Securities and Exchange Commission (the “Commission”) verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Kyra Ayo Caros, by email at kayocaros@goodwinlaw.com. [Remainder of page left intentionally blank] If you have any questions regarding this request, please contact Kyra Ayo Caros of Goodwin Procter LLP at (617) 570-1603. Sincerely, GALECTO, INC. /s/ Hans T. Schambye Hans T. Schambye President and Chief Executive Officer cc: Jon Freve, Chief Financial Officer, Galecto, Inc. Edwin M. O’Connor, Esq., Goodwin Procter LLP