Correspondence 0001193125-23-075757 from Fusion Pharmaceuticals Inc. (CIK 0001805890)
Fusion Pharmaceuticals Inc. (CIK 0001805890)
Date: March 21, 2023 · CIK: 0001805890 · Accession: 0001193125-23-075757
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File numbers found in text: 333-270604
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CORRESP 1 filename1.htm CORRESP FUSION PHARMACEUTICALS INC. 270 Longwood Road South Hamilton, Ontario, Canada, L8P 0A6 March 21, 2023 Via EDGAR Transmission United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Fusion Pharmaceuticals Inc.: Registration Statement on Form S-3 filed March 16, 2023 (File No. 333-270604) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Fusion Pharmaceuticals Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to March 23, 2023, at 4:01 pm 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. If you have any questions regarding this request, please contact Siavosh Salimi of Goodwin Procter LLP at (212) 459-7234. Sincerely, Fusion Pharmaceuticals Inc. /s/ John Valliant John Valliant Chief Executive Officer cc: John Valliant, Fusion Pharmaceuticals Inc. Maria Stahl, Fusion Pharmaceuticals Inc. Mitch Bloom, Esq., Goodwin Procter LLP Siavosh Salimi, Esq., Goodwin Procter LLP