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Correspondence 0001193125-24-168272 from ALLURION TECHNOLOGIES, INC. (ALUR)

ALLURION TECHNOLOGIES, INC.
Date: June 25, 2024 · CIK: 0001964979 · Accession: 0001193125-24-168272

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File numbers found in text: 333-280466

Date
June 26, 2024
Author
/s/ Shantanu Gaur
Form
CORRESP
Company
ALLURION TECHNOLOGIES, INC.

Letter

Company Acceleration Request

VIA EDGAR

June 26, 2024

Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

Re: Allurion Technologies, Inc.

Acceleration Request for Registration Statement on Form S-1

File No. 333-280466

Ladies and Gentlemen,

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Allurion Technologies, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to June 28, 2024 at 6:00 a.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 Jeffrey Letalien at (212) 459-7203.

If you have any questions regarding this request, please contact Jeffrey Letalien of Goodwin Procter LLP at (212) 459-7203.

Sincerely,
ALLURION TECHNOLOGIES, INC.

Show Raw Text
CORRESP
1
filename1.htm

Company Acceleration Request

 VIA EDGAR

June 26, 2024

 Securities and Exchange Commission

Division of Corporation Finance

 Office of Life Sciences

100 F Street, N.E.

 Washington, D.C. 20549

Re:
 Allurion Technologies, Inc.

 
 Acceleration Request for Registration Statement on Form S-1

 
 File No. 333-280466

Ladies and Gentlemen,

 Pursuant to Rule 461
under the Securities Act of 1933, as amended (the “Act”), Allurion Technologies, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration
Statement”) be accelerated to June 28, 2024 at 6:00 a.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 Jeffrey
Letalien at (212) 459-7203.

 If you have any questions regarding this request, please contact
Jeffrey Letalien of Goodwin Procter LLP at (212) 459-7203.

Sincerely,

ALLURION TECHNOLOGIES, INC.

/s/ Shantanu Gaur

Shantanu Gaur

Chief Executive Officer

cc:
 Brendan Gibbons, Esq., Allurion Technologies, Inc.

Paul Rosie, Goodwin Procter LLP

Jeffrey Letalien, Goodwin Procter LLP