Correspondence 0001193125-24-231738 from ALLURION TECHNOLOGIES, INC. (ALUR)
ALLURION TECHNOLOGIES, INC.
Date: Oct. 3, 2024 · CIK: 0001964979 · Accession: 0001193125-24-231738
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File numbers found in text: 333-279902
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CORRESP 1 filename1.htm CORRESP VIA EDGAR October 3, 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. 333-279902 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 October 7, 2024 at 9:15 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 Paul R. Rosie at (617) 570-1724. If you have any questions regarding this request, please contact Paul R. Rosie of Goodwin Procter LLP at (617) 570-1724. Sincerely, ALLURION TECHNOLOGIES, INC. /s/ Shantanu Gaur Shantanu Gaur Chief Executive Officer cc: Brendan Gibbons, Esq., Allurion Technologies, Inc. Paul R. Rosie, Goodwin Procter LLP Jeffrey Letalien, Goodwin Procter LLP