Correspondence 0001628280-22-030133 from 2seventy bio, Inc. (TSVT) (CIK 0001860782)
2seventy bio, Inc. (TSVT) (CIK 0001860782)
Date: Nov. 16, 2022 · CIK: 0001860782 · Accession: 0001628280-22-030133
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File numbers found in text: 333-268222
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CORRESP 1 filename1.htm Document VIA EDGAR November 16, 2022 United States Securities and Exchange Commission Division of Corporation Finance Mail Stop 4561 100 F Street, N.E. Washington, D.C. 20549 Re: 2seventy bio, Inc. Acceleration Request for Registration Statement on Form S-3 File No. 333-268222 Ladies and Gentlemen, Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), 2seventy bio, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to November 18, 2022, at 4:00 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 Yasin E. Akbari at (617) 570-1013. If you have any questions regarding this request, please contact Yasin E. Akbari of Goodwin Procter LLP at (617) 570-1013. Sincerely, 2SEVENTY BIO, INC. /s/ Nick Leschly Nick Leschly Chief Executive Officer Cc: Chip Baird, Chief Financial Officer, 2seventy bio, Inc. Teresa Jurgensen, SVP, General Counsel, 2seventy bio, Inc. Gregg L. Katz, Esq., Goodwin Procter LLP Yasin E. Akbari, Esq., Goodwin Procter LLP