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SEC Comment Letter for CAPSTAR SPECIAL PURPOSE ACQUISITION CORP. (GLSHQ) (CIK 0001805087) — Aug 25, 2022

CAPSTAR SPECIAL PURPOSE ACQUISITION CORP. (GLSHQ) (CIK 0001805087)
Date: Aug. 25, 2022 · CIK: 0001805087 · Accession: 0000000000-22-009219

AI Filing Summary & Sentiment

File numbers found in text: 333-267016

Date
August 25, 2022
Author
Not clearly detected
Form
UPLOAD
Company
CAPSTAR SPECIAL PURPOSE ACQUISITION CORP. (GLSHQ) (CIK 0001805087)

Letter

United States securities and exchange commission logo August 25, 2022 Yishai Zohar Chief Executive Officer Gelesis Holdings, Inc. 501 Boylston Street, Suite 6102 Boston, MA 02116 Re:Gelesis Holdings, Inc. Registration Statement on Form S-1 Filed August 23, 2022 File No. 333-267016 Dear Mr. Zohar: This is to advise you that we have not reviewed and will not review your registration statement. 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Tiffany B. Williamson, Esq.

Show Raw Text
United States securities and exchange commission logo
August 25, 2022
Yishai Zohar
Chief Executive Officer
Gelesis Holdings, Inc.
501 Boylston Street, Suite 6102
Boston, MA 02116
Re:Gelesis Holdings, Inc.
Registration Statement on Form S-1
Filed August 23, 2022
File No. 333-267016
Dear Mr. Zohar:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Tiffany B. Williamson, Esq.