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SEC Company Response from MiNK Therapeutics, (INKT) — Dec 10, 2025

MiNK Therapeutics, Inc.
Date: Dec. 10, 2025 · CIK: 0001840229 · Accession: 0001193125-25-314317

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File numbers found in text: 333-291388

Date
December 10, 2025
Author
M I NK T HERAPEUTICS , I NC .
Form
CORRESP
Company
MiNK Therapeutics, Inc.

Letter

Re: MINK THERAPEUTICS, INC. Registration Statement on Form S-3 (Registration No. 333-291388) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333-291388) (as amended, the “Registration Statement”) of MiNK Therapeutics, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Eastern Time, on December 11, 2025, or at such later time as the Company or its counsel may orally request via telephone call to the staff. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Elisabeth M. Martin at (617) 948-6018. If you have any questions regarding the foregoing, please do not hesitate to contact Elisabeth M. Martin at (617) 948-6018 or Wesley C. Holmes at (617) 948-6027, of Latham & Watkins LLP. Thank you in advance for your consideration.

MINK THERAPEUTICS, INC. 149 Fifth Avenue, Suite 500 New York, NY 10010 December 10, 2025 V IA EDGAR T RANSMISSION Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Attention: Tim Buchmiller

Very truly yours,
M I NK T HERAPEUTICS , I NC .

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CORRESP
 1
 filename1.htm

 CORRESP

 MINK THERAPEUTICS, INC.
 149 Fifth Avenue, Suite 500 New
York, NY 10010 December 10, 2025
 V IA EDGAR T RANSMISSION
 Securities and Exchange Commission Division of Corporation
Finance Office of Life Sciences 100 F Street, N.E.
 Washington, D.C. 20549 Attention:   Tim Buchmiller

 Re:
 MINK THERAPEUTICS, INC.
 Registration Statement on Form S-3 (Registration No. 333-291388)
 Ladies and Gentlemen: In accordance with Rule
461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration
 No. 333-291388) (as amended, the “Registration Statement”) of MiNK Therapeutics, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as
of 4:30 p.m., Eastern Time, on December 11, 2025, or at such later time as the Company or its counsel may orally request via telephone call to the staff. Once the Registration Statement has been declared effective, please orally confirm that
event with our counsel, Latham & Watkins LLP, by calling Elisabeth M. Martin at (617) 948-6018.
 If you have any questions regarding the foregoing, please do not hesitate to contact Elisabeth M. Martin at (617) 948-6018 or Wesley C. Holmes at (617) 948-6027, of Latham & Watkins LLP. Thank you in advance for your consideration.

 Very truly yours,

 M I NK T HERAPEUTICS , I NC .

 By:

 /s/ Jennifer S. Buell, Ph.D.

 Name:

 Jennifer S. Buell, Ph.D.

 Title:

 President and Chief Executive Officer

 cc:
 Peter N. Handrinos, Latham & Watkins LLP
 Wesley C. Holmes, Latham & Watkins LLP
 Elisabeth M. Martin, Latham & Watkins LLP