SEC Comment Letter 0000000000-23-003048 to Vigil Neuroscience, Inc. (VIGL) (CIK 0001827087)
Vigil Neuroscience, Inc. (VIGL) (CIK 0001827087)
Date: March 27, 2023 · CIK: 0001827087 · Accession: 0000000000-23-003048
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File numbers found in text: 333-270710
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United States securities and exchange commission logo
March 27, 2023
Ivana Magovevi-Liebisch
President and Chief Executive Officer
Vigil Neuroscience, Inc.
100 Forge Road, Suite 700
Watertown, MA 02472
Re:Vigil Neuroscience, Inc.
Registration Statement on Form S-3
Filed March 21, 2023
File No. 333-270710
Dear Ivana Magovevi-Liebisch:
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 Cindy Polynice at 202-551-8707 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Gabriela Morales-Rivera, Esq.