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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

Date
October 3, 2024
Author
/s/ Shantanu Gaur
Form
CORRESP
Company
ALLURION TECHNOLOGIES, INC.

Letter

Re: Allurion Technologies, Inc.

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

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.

Show Raw Text
CORRESP
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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