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
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File numbers found in text: 333-267016
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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.