SEC Company Response from CAPSTAR SPECIAL PURPOSE ACQUISITION CORP. (GLSHQ) (CIK 0001805087) — Jun 3, 2022
CAPSTAR SPECIAL PURPOSE ACQUISITION CORP. (GLSHQ) (CIK 0001805087)
Date: June 3, 2022 · CIK: 0001805087 · Accession: 0001104659-22-067791
AI Filing Summary & Sentiment
File numbers found in text: 333-262672
Letter
Gelesis Holdings, Inc.
501 Boylston Street, Suite 6102
Boston, MA 02116
VIA EDGAR
June 3, 2022
United States Securities and Exchange Commission
Division of Corporate Finance – Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Gary Guttenberg and Christopher Edwards
Re: Gelesis Holdings, Inc.
Registration Statement Filed on Form S-1
File No. 333-262672
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Gelesis Holdings, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement filed on Form S-1 (File No. 333-262672) (the “Registration Statement”) be accelerated to June 7, 2022, at 4:30 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 Tiffany Williamson at (212) 459-7277. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Tiffany Williamson, by email to TWilliamson@goodwinlaw.com.
If you have any questions regarding this request, please contact Tiffany Williamson of Goodwin Procter LLP at (212) 459-7277.
Sincerely,
Gelesis Holdings, Inc.
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CORRESP
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Gelesis Holdings, Inc.
501 Boylston Street, Suite 6102
Boston, MA 02116
VIA EDGAR
June 3, 2022
United States Securities and Exchange Commission
Division of Corporate Finance – Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Gary Guttenberg and Christopher Edwards
Re:
Gelesis Holdings, Inc.
Registration Statement Filed on Form S-1
File No. 333-262672
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities
Act of 1933, as amended (the “Act”), Gelesis Holdings, Inc. (the “Company”) hereby requests
that the effective date of the Company’s Registration Statement filed on Form S-1 (File No. 333-262672) (the “Registration
Statement”) be accelerated to June 7, 2022, at 4:30 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 Tiffany Williamson at (212) 459-7277. We also respectfully
request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration
Statement be sent to our counsel, Goodwin Procter LLP, Attention: Tiffany Williamson, by email to TWilliamson@goodwinlaw.com.
If you have any questions regarding this request,
please contact Tiffany Williamson of Goodwin Procter LLP at (212) 459-7277.
Sincerely,
Gelesis Holdings, Inc.
/s/ Elliot Maltz
Elliot Maltz
Chief Financial Officer
cc:
Yishai Zohar, Chief Executive Officer, Gelesis Holdings, Inc.
David Abraham, General Counsel, Gelesis Holdings, Inc.
Ettore A. Santucci, Goodwin Procter LLP
James T. Barrett, Goodwin Procter LLP
Tiffany Williamson, Goodwin Procter LLP