Correspondence 0001816590-23-000113 from COMPASS Pathways plc (CMPS)
COMPASS Pathways plc
Date: Sept. 14, 2023 · CIK: 0001816590 · Accession: 0001816590-23-000113
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File numbers found in text: 333-274436
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CORRESP 1 filename1.htm Document September 14, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street N.E. Washington, D.C. 20549 Re: Acceleration Request for COMPASS Pathways plc Registration Statement on Form S-3 (File No. 333-274436) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, COMPASS Pathways plc hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m., Washington, D.C. time, on September 18, 2023, or as soon thereafter as is practicable. It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Benjamin K. Marsh of Goodwin Procter LLP, our counsel, at (212) 813-8816. We appreciate your assistance in this matter. Very truly yours, COMPASS Pathways plc By: /s/ Matt Owens Name: COMPASS Pathways plc Title: General Counsel and Chief Legal Officer