Correspondence 0001193125-24-282474 from Taysha Gene Therapies, Inc. (TSHA) (CIK 0001806310) (TSHA)
Taysha Gene Therapies, Inc. (TSHA) (CIK 0001806310)
Date: Dec. 20, 2024 · CIK: 0001806310 · Accession: 0001193125-24-282474
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File numbers found in text: 333-283801
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CORRESP 1 filename1.htm CORRESP TAYSHA GENE THERAPIES, INC. 3000 Pegasus Park Drive Suite 1430 Dallas, Texas 75247 December 20, 2024 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Joshua Gorsky Re: Taysha Gene Therapies, Inc. Registration Statement on Form S-3 (File No. 333-283801) Request for Acceleration of Effective Date Mr. Gorsky: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-283801) (the “Registration Statement”) to become effective on December 20, 2024, at 4:00 p.m. Eastern Time, or as soon thereafter as is practicable, or at such other time as the Registrant or its legal counsel, Cooley LLP, may request by telephone to the staff of the Commission. The Registrant hereby authorizes each of Madison A. Jones and Paul Alexander of Cooley LLP to make such a request on its behalf. Once the Registration Statement has been declared effective, please confirm that event with Madison A. Jones of Cooley LLP, counsel to the Registrant, at (202) 728-7087 or madison.jones@cooley.com, or in her absence, Paul Alexander, at (202) 776-2118 or palexander@cooley.com. [Signature page follows] Very truly yours, Taysha Gene Therapies, Inc. By: /s/ Kamran Alam Kamran Alam Chief Financial Officer cc: Sean P. Nolan, Taysha Gene Therapies, Inc. Divakar Gupta, Cooley LLP Madison A. Jones, Cooley LLP Paul Alexander, Cooley LLP Signature Page to Company Acceleration Request – S-3