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Correspondence 0001193125-23-234397 from Tourmaline Bio, Inc. (TRML) (CIK 0001827506)

Tourmaline Bio, Inc. (TRML) (CIK 0001827506)
Date: Sept. 13, 2023 · CIK: 0001827506 · Accession: 0001193125-23-234397

AI Filing Summary & Sentiment

File numbers found in text: 333-273335

Date
September 13, 2023
Author
/s/ Mary Kay Fenton
Form
CORRESP
Company
Tourmaline Bio, Inc. (TRML) (CIK 0001827506)

Letter

VIA EDGAR Office of Life Sciences Division of Corporation Finance Attention: Requested Date: September 14, 2023 Requested Time: 5:30 p.m. Eastern Time

Dear Ms. Gama, Mr. Buchmillar, Ms. Torney and Mr. Gordon:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Talaris Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to September 14, 2023, at 5:30 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 Sarah Ashfaq at (212) 459-7238. 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: Sarah Ashfaq, by email to sashfaq@goodwinlaw.com.

If you have any questions regarding this request, please contact Sarah Ashfaq of Goodwin Procter LLP at (212) 459-7238.

Sincerely,
Talaris Therapeutics, Inc.

Show Raw Text
CORRESP
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CORRESP

 Talaris Therapeutics, Inc.

93 Worcester St.

 Wellesley, MA
02481

 September 13, 2023

 VIA EDGAR

Office of Life Sciences

 Division of Corporation Finance

U.S. Securities and Exchange Commission

 100 F Street NE

Washington, D.C. 20549-3628

Attention:

Ms. Doris Stacey Gama

Mr. Tim Buchmillar

Ms. Christine Torney

Mr. Daniel Gordon

Re:

Talaris Therapeutics, Inc.

Acceleration Request for Registration Statement on Form S-4

File No. 333-273335

Requested Date:

September 14, 2023

Requested Time:

5:30 p.m. Eastern Time

 Dear Ms. Gama, Mr. Buchmillar, Ms. Torney and Mr. Gordon:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Talaris Therapeutics, Inc. (the
“Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to September 14, 2023, at 5:30 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 Sarah Ashfaq at (212) 459-7238. 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: Sarah Ashfaq, by email to sashfaq@goodwinlaw.com.

If you have any questions regarding this request, please contact Sarah Ashfaq of Goodwin Procter LLP at (212)
459-7238.

Sincerely,

Talaris Therapeutics, Inc.

 /s/ Mary Kay Fenton

Mary Kay Fenton

Chief Financial Officer and Interim Chief Executive Officer and President

cc:
 Sarah Ashfaq, Goodwin Procter LLP

John T. Haggerty, Goodwin Procter LLP

Richard A. Hoffman, Goodwin Procter LLP

Tevia K. Pollard, Goodwin Procter LLP