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CORRESP Filing

ALLURION TECHNOLOGIES, INC.
Date: May 7, 2025 · CIK: 0001964979 · Accession: 0001193125-25-114503

Offering / Registration Process

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File numbers found in text: 333-286837

Date
May 7, 2025
Author
/s/ Shantanu Gaur
Form
CORRESP
Company
ALLURION TECHNOLOGIES, INC.

Letter

Re: Allurion Technologies, Inc. Acceleration Request for Registration Statement on Form S-3 File No. 333-286837 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 May 9, 2025 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 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.

VIA EDGAR May 7, 2025 Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549

Sincerely,
ALLURION TECHNOLOGIES, INC.

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CORRESP
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 CORRESP

 VIA EDGAR
 May 7, 2025 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-3
 File No. 333-286837 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 May 9, 2025 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 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.
 Jeffrey Letalien, Goodwin Procter LLP