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CORRESP Filing

Candel Therapeutics, Inc.
Date: Aug. 20, 2025 · CIK: 0001841387 · Accession: 0001193125-25-184067

Offering / Registration Process

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File numbers found in text: 333-289595

Date
August 20, 2025
Author
/s/ Paul Peter Tak
Form
CORRESP
Company
Candel Therapeutics, Inc.

Letter

Re: Candel Therapeutics, Inc. Acceleration Request for Registration Statement on Form S-3 Filed August 14, 2025 File No. 333-289595 Ladies and Gentlemen, Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), Candel Therapeutics, Inc. (the “ Company ”) hereby requests that the effective date of the above-referenced registration statement (the “ Registration Statement ”) be accelerated to August 22, 2025, at 4:01 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. If you have any questions regarding this request, please contact William D. Collins of Goodwin Procter LLP at (617) 570-1447 or Finn Murphy at (212) 459-7257.

VIA EDGAR August 20, 2025 United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549

Sincerely,
CANDEL THERAPEUTICS, INC.

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CORRESP
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 filename1.htm

 CORRESP

 VIA EDGAR
 August 20, 2025 United States Securities and Exchange
Commission Division of Corporation Finance Office of Life
Sciences 100 F Street, N.E. Washington, D.C. 20549

 Re:
 Candel Therapeutics, Inc.
 Acceleration Request for Registration Statement on Form S-3
 Filed August 14, 2025
 File No. 333-289595
 Ladies and Gentlemen, Pursuant to Rule 461 under the Securities
Act of 1933, as amended (the “ Act ”), Candel Therapeutics, Inc. (the “ Company ”) hereby requests that the effective date of the above-referenced registration statement (the “ Registration
Statement ”) be accelerated to August 22, 2025, at 4:01 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.
 If you have any questions regarding this request, please contact William D. Collins of Goodwin Procter LLP at (617)
 570-1447 or Finn Murphy at (212) 459-7257.

 Sincerely,

 CANDEL THERAPEUTICS, INC.

 /s/ Paul Peter Tak

 Paul Peter Tak, M.D., Ph.D., FMedSci

 President and Chief Executive Officer

 cc:
 Charles Schoch, Candel Therapeutics, Inc.
 William D. Collins, Esq., Goodwin Procter LLP
 Finnbarr D. Murphy, Esq., Goodwin Procter LLP