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Correspondence 0001193125-24-152304 from Rapport Therapeutics, Inc. (RAPP)

Rapport Therapeutics, Inc.
Date: June 3, 2024 · CIK: 0002012593 · Accession: 0001193125-24-152304

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File numbers found in text: 333-279486

Date
June 3, 2024
Author
/s/ Kingsley L. Taft
Form
CORRESP
Company
Rapport Therapeutics, Inc.

Letter

VIA EDGAR AND FEDERAL EXPRESS Division of Corporation Finance Office of Life Sciences United States Securities and Exchange Commission Attention: Tamika Sheppard, Joe McCann, Daniel Gordon and Jenn Do Re: Rapport Therapeutics, Inc. Registration Statement on Form S-1 Filed May 17, 2024 File No. 333-279486

Dear Ladies and Gentlemen:

This letter is submitted on behalf of Rapport Therapeutics, Inc. (the “Company”), in response to the comments of the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) with respect to the Company’s Registration Statement on Form S-1 filed on May 17, 2024 (the “Registration Statement”), as set forth in the Staff’s letter, dated May 24, 2024, addressed to Troy Ignelzi (the “Comment Letter”). The Company is concurrently publicly filing the Amendment No. 1 to the Registration Statement on Form S-1 (the “Amendment No. 1”).

For reference purposes, the text of the Comment Letter has been reproduced herein with responses below each numbered comment. For your convenience, we have italicized the reproduced Staff comments from the Comment Letter. Unless otherwise indicated, page references in the descriptions of the Staff’s comments refer to the Registration Statement, and page references in the responses refer to the Amendment No. 1. All capitalized terms used and not otherwise defined herein shall have the meanings set forth in the Amendment No. 1.

Risks Associated With Our Business, page 7

1. We note your revised disclosure at the bottom of page 29 in response to prior comment 1. Please add a new Summary risk factor bullet point that highlights this specific risk.

Division of Corporation Finance

Office of Life Sciences

United States Securities and Exchange Commission

June 3, 2024

Page

RESPONSE: The Company acknowledges the Staff’s comment and has revised its disclosure on page 7 of Amendment No. 1 in response to the Staff’s comment.

[Signature Page Follows]

Division of Corporation Finance

Office of Life Sciences

United States Securities and Exchange Commission

June 3, 2024

Page

If you should have any questions concerning the enclosed matters, please contact the undersigned at (617) 570-1222.

Sincerely,
/s/ Kingsley L. Taft

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CORRESP
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filename1.htm

CORRESP

 Goodwin Procter LLP

100 Northern Avenue

 Boston, MA 02210

goodwinlaw.com

 +1 617 570 1000

 June 3, 2024

VIA EDGAR AND FEDERAL EXPRESS

 Division of
Corporation Finance

 Office of Life Sciences

 United States
Securities and Exchange Commission

 100 F Street, NE

Washington, D.C. 20549

 Attention: Tamika Sheppard, Joe McCann,
Daniel Gordon and Jenn Do

Re:
 Rapport Therapeutics, Inc.

 
 Registration Statement on Form S-1

 
 Filed May 17, 2024

 
 File No. 333-279486

Dear Ladies and Gentlemen:

 This letter is
submitted on behalf of Rapport Therapeutics, Inc. (the “Company”), in response to the comments of the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the
“Commission”) with respect to the Company’s Registration Statement on Form S-1 filed on May 17, 2024 (the “Registration Statement”), as set forth in the Staff’s
letter, dated May 24, 2024, addressed to Troy Ignelzi (the “Comment Letter”). The Company is concurrently publicly filing the Amendment No. 1 to the Registration Statement on Form
S-1 (the “Amendment No. 1”).

 For reference purposes, the text
of the Comment Letter has been reproduced herein with responses below each numbered comment. For your convenience, we have italicized the reproduced Staff comments from the Comment Letter. Unless otherwise indicated, page references in the
descriptions of the Staff’s comments refer to the Registration Statement, and page references in the responses refer to the Amendment No. 1. All capitalized terms used and not otherwise defined herein shall have the meanings set forth in
the Amendment No. 1.

 Risks Associated With Our Business, page 7

1.   We note your revised disclosure at the bottom of page 29 in response to prior comment 1. Please add a new Summary risk factor bullet point
that highlights this specific risk.

 Division of Corporation Finance

Office of Life Sciences

 United States Securities and Exchange
Commission

 June 3, 2024

  Page
 2

 RESPONSE: The Company acknowledges the Staff’s comment and has revised its disclosure on
page 7 of Amendment No. 1 in response to the Staff’s comment.

 [Signature Page Follows]

 Division of Corporation Finance

Office of Life Sciences

 United States Securities and Exchange
Commission

 June 3, 2024

  Page
 3

 If you should have any questions concerning the enclosed matters, please contact the undersigned at (617) 570-1222.

Sincerely,

 /s/ Kingsley L. Taft

Kingsley L. Taft, Esq.

cc:
 Abraham N. Ceesay, Rapport Therapeutics, Inc.

Troy Ignelzi, Rapport Therapeutics, Inc.

Stephanie A. Richards, Goodwin Procter LLP

Justin S. Platt, Goodwin Procter LLP

Richard Segal, Cooley LLP

Divakar Gupta, Cooley LLP

Darah Protas, Cooley LLP