Correspondence 0001104659-24-128518 from Transcode Therapeutics, Inc. (RNAZ) (CIK 0001829635) (RNAZ)
Transcode Therapeutics, Inc. (RNAZ) (CIK 0001829635)
Date: Dec. 13, 2024 · CIK: 0001829635 · Accession: 0001104659-24-128518
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File numbers found in text: 333-283668
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CORRESP
1
filename1.htm
December 13, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-3233
Attention: Ms. Lauren Hamill
Re: TransCode Therapeutics, Inc.
Acceleration Request for Registration Statement on Form S-1
Filed December 6, 2024
File No. 333-283668
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 December 17, 2024, 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 Adam Johnson at
(212) 459-7072.
Please contact Michael Bison and Adam
Johnson of Goodwin Procter LLP via telephone at (617) 570-1933 and (212) 459-7072 or via e-mail (MBison@goodwinlaw.com or AdamJohnson@goodwinlaw.com),
respectively, with any questions.
Sincerely,
TRANSCODE THERAPEUTICS, INC.
/s/ Thomas Fitzgerald
Thomas Fitzgerald
Interim Chief Executive Officer
cc:
Michael Bison, Goodwin Procter LLP
Adam Johnson, Goodwin Procter LLP