Correspondence 0001104659-23-068236 from Transcode Therapeutics, Inc. (RNAZ) (CIK 0001829635) (RNAZ)
Transcode Therapeutics, Inc. (RNAZ) (CIK 0001829635)
Date: June 5, 2023 · CIK: 0001829635 · Accession: 0001104659-23-068236
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File numbers found in text: 333-272082
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CORRESP
1
filename1.htm
June 5, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-3233
Attention: Ms. Lauren S. Hamill
Re: TransCode Therapeutics, Inc.
Acceleration Request for Registration Statement on Form S-1, as
amended
File No. 333-272082
Dear Ms. Hamill:
Pursuant to Rule 461 under the Securities
Act of 1933, as amended (the “Act”), TransCode Therapeutics, Inc. (the “Company”) hereby requests
that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated
to June 6, 2023, at 5:15 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 Finn Murphy at (212)
459-7257.
Please contact Michael Bison and Finnbarr Murphy
of Goodwin Procter LLP via telephone at (617) 570-1933 and (212) 459-7257 or via e-mail (MBison@goodwinlaw.com or FMurphy@goodwinlaw.com),
respectively, with any questions.
Sincerely,
TRANSCODE THERAPEUTICS, INC.
/s/ Robert Michael Dudley
Robert Michael Dudley
Chief Executive Officer
cc:
Thomas A. Fitzgerald, TransCode Therapeutics, Inc.
Michael Bison, Goodwin Procter LLP
Finn Murphy, Goodwin Procter LLP