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 COMPASS THERAPEUTICS, INC.
 80 GUEST STREET, SUITE 601
 BOSTON, MASSACHUSETTS 02135 VIA
EDGAR January 5, 2026 Securities and Exchange
Commission Division of Corporation Finance 100 F Street,
N.E. Washington, D.C. 20549

 Re:
 Compass Therapeutics, Inc.
 Registration Statement on Form S-3 (File
 No. 333-292491) Acceleration Request:
 Requested Date: January 7, 2026
 Requested Time: 10:00 A.M. Eastern Time
 Dear Ladies and Gentlemen: Pursuant to Rule 461
under the Securities Act of 1933, as amended, Compass Therapeutics, Inc. (the “Company”) hereby requests that the Registration Statement on Form S-3 (File
 No. 333-292491) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

 Sincerely,

 COMPASS THERAPEUTICS, INC.

 /s/ Barry Shin

 Barry Shin

 Chief Financial Officer

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 2, 2026

Barry Shin
Chief Financial Officer
Compass Therapeutics, Inc.
80 Guest Street
Suite 601
Boston, Massachusetts 02135

 Re: Compass Therapeutics, Inc.
 Registration Statement on Form S-3
 Filed December 30, 2025
 File No. 333-292491
Dear Barry Shin:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Tim Buchmiller at 202-551-3635 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Life
Sciences
cc: Finnbarr Murphy, Esq.
</TEXT>
</DOCUMENT>

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CORRESP

 COMPASS THERAPEUTICS, INC.

80 Guest Street

 Suite
601

 Boston, Massachusetts 02135

September 4, 2024

 Via EDGAR Transmission

 United States Securities and Exchange Commission

Division of Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549

Re:
 Compass Therapeutics, Inc.: Registration Statement on
Form S-3 filed August 30, 2024 (File No. 333-281891)

Ladies and Gentlemen:

 Pursuant to Rule 461
under the Securities Act of 1933, as amended (the “Act”), Compass Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration
Statement”) be accelerated to September 6, 2024, at 4:01 pm 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.

If you have any questions regarding this request, please contact Finnbarr Murphy of Goodwin Procter LLP at (212) 459-7257.

Sincerely,

Compass Therapeutics, Inc.

 /s/ Thomas Schuetz

Thomas Schuetz

Chief Executive Officer

cc:
 Thomas Schuetz, Compass Therapeutics, Inc.

Jonathan Anderman, Compass Therapeutics, Inc.

Richard Hoffman, Esq., Goodwin Procter LLP

Finnbarr Murphy, Esq., Goodwin Procter LLP

September 3, 2024
Thomas Schuetz
Chief Executive Officer
Compass Therapeutics, Inc.
80 Guest Street
Suite 601
Boston, Massachusetts 02135
Re:Compass Therapeutics, Inc.
Registration Statement on Form S-3
Filed August 30, 2024
File No. 333-281891
Dear Thomas Schuetz:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that
the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Tamika Sheppard at 202-551-8346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Finn Murphy

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Acceleration Request

 COMPASS THERAPEUTICS, INC.

80 Guest Street

 Suite
601

 Boston, Massachusetts 02135

January 19, 2023

 Via EDGAR Transmission

 United States Securities and Exchange Commission

Division of Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549

Re:
 Compass Therapeutics, Inc.: Registration Statement on
Form S-3 filed December 2, 2022 (File No. 333-268652)

Ladies and Gentlemen:

 Pursuant to Rule 461
under the Securities Act of 1933, as amended (the “Act”), Compass Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration
Statement”) be accelerated to January 20, 2023, at 4:01 pm 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.

If you have any questions regarding this request, please contact James Xu of Goodwin Procter LLP at (650)
752-3355.

Sincerely,

 Compass Therapeutics, Inc.

 /s/ Vered Bisker-Leib

Vered Bisker-Leib

President and Chief Operating Officer

cc:
 Vered Bisker-Leib, Compass Therapeutics, Inc.

Jonathan Anderman, Compass Therapeutics, Inc.

Richard Hoffman, Esq., Goodwin Procter LLP

James Xu, Esq., Goodwin Procter LLP

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CORRESP

 COMPASS THERAPEUTICS, INC.

80 Guest Street

 Suite
601

 Boston, Massachusetts 02135

January 17, 2023

 Via EDGAR Transmission

 United States Securities and Exchange Commission

Division of Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549

 Attn:

Re:
 Withdrawal of Acceleration Request—Compass Therapeutics, Inc.: Registration Statement on

 Form S-3 filed December 2, 2022 (File
No. 333-268652)

 Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on January 13, 2023, in which we requested the acceleration of the
effective date of the above-referenced Registration Statement for Tuesday, January 17, 2023, at 4:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration
Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

 If you
have any questions regarding this request for withdrawal, please contact James Xu of Goodwin Procter LLP at (650) 752-3355.

Sincerely,

Compass Therapeutics, Inc.

 /s/ Vered Bisker-Leib

Vered Bisker-Leib

President and Chief Operating Officer

cc:
 Vered Bisker-Leib, Compass Therapeutics, Inc.

Jonathan Anderman, Compass Therapeutics, Inc.

Richard Hoffman, Esq., Goodwin Procter LLP

James Xu, Esq., Goodwin Procter LLP

CORRESP
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CORRESP

 COMPASS THERAPEUTICS, INC.

80 Guest Street

 Suite
601

 Boston, Massachusetts 02135

January 13, 2023

 Via EDGAR Transmission

 United States Securities and Exchange Commission

Division of Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549

Re:
 Compass Therapeutics, Inc.: Registration Statement on
Form S-3 filed December 2, 2022 (File No. 333-268652)

Ladies and Gentlemen:

 Pursuant to Rule 461
under the Securities Act of 1933, as amended (the “Act”), Compass Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration
Statement”) be accelerated to January 17, 2023, at 4:01 pm 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.

If you have any questions regarding this request, please contact James Xu of Goodwin Procter LLP at (650)
752-3355.

Sincerely,

Compass Therapeutics, Inc.

/s/ Vered Bisker-Leib

Vered Bisker-Leib

President and Chief Operating Officer

 cc:   Vered Bisker-Leib, Compass Therapeutics, Inc.

 Jonathan Anderman, Compass Therapeutics, Inc.

 Richard Hoffman, Esq., Goodwin Procter LLP

 James Xu, Esq., Goodwin Procter LLP

United States securities and exchange commission logo
December 7, 2022
Thomas Schuetz
Chief Executive Officer
Compass Therapeutics, Inc.
80 Guest Street
Suite 601
Boston, Massachusetts 02135
Re:Compass Therapeutics, Inc.
Registration Statement on Form S-3
Filed December 2, 2022
File No. 333-268652
Dear Thomas Schuetz:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Dillon Hagius at 202-551-7967 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       James Xu

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CORRESP

 July 16, 2021

Via EDGAR Transmission

 United States Securities
and Exchange Commission

 Division of Corporation Finance

 100
F Street, N.E.

 Washington, D.C. 20549

Re:
 Compass Therapeutics, Inc.: Registration Statement on
Form S-3 filed July 9, 2021 (File No. 333-257821)

Ladies and Gentlemen:

 Pursuant to Rule 461
under the Securities Act of 1933, as amended (the “Act”), Compass Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration
Statement”) be accelerated to July 20, 2021, at 4:01 pm 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.

If you have any questions regarding this request, please contact James Xu of Goodwin Procter LLP at (415)
533-5887.

 Sincerely,

 Compass Therapeutics, Inc.

 /s/ Vered Bisker-Leib

 Vered Bisker-Leib

 President and Chief Operating Officer

cc:
 Vered Bisker-Leib, Compass Therapeutics, Inc.

Neil Lerner, Compass Therapeutics, Inc.

Richard Hoffman, Esq., Goodwin Procter LLP

James Xu, Esq., Goodwin Procter LLP

United States securities and exchange commission logo
July 15, 2021
Thomas J. Schuetz, M.D., Ph.D.
Chief Executive Officer
Compass Therapeutics, Inc.
80 Guest Street
Suite 601
Boston, MA 02135
Re:Compass Therapeutics, Inc.
Registration Statement on Form S-3
Filed July 9, 2021
File No. 333-257821
Dear Dr. Schuetz:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Gary Guttenberg at 202-551-6477 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Richard A. Hoffman, Esq.

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CORRESP

 VIA EDGAR

September 23, 2020

 United States Securities and Exchange
Commission

 Division of Corporation Finance

 Office of Life
Sciences

 Mail Stop 4561

 100 F Street, N.E.

Washington, D.C. 20549

 Attention: Margaret Schwartz

Re: Compass Therapeutics, Inc.

 Acceleration Request
for Registration Statement on Form S-1

 File No. 333-244353

Dear Ms. Schwartz:

 Pursuant to Rule 461 under the Securities
Act of 1933, as amended (the “Act”), Compass Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”)
be accelerated to September 25, 2020, 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 James Xu at (617) 570-1483. We also respectfully request that a copy of the written order from the Securities and Exchange Commission (the
“Commission”) verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: James Xu, by email at JXu@goodwinlaw.com.

If you have any questions regarding this request, please contact James Xu of Goodwin Procter LLP at (617) 570-1483.

 Sincerely,

 COMPASS THERAPEUTICS, INC.

 /s/ Thomas Schuetz

 Thomas Schuetz, Chief Executive Officer

cc:
 Vered Bisker-Leib, President and Chief Operating Officer, Compass Therapeutics, Inc.

 Richard Hoffman, Esq., Goodwin Procter LLP

United States securities and exchange commission logo
August 14, 2020
Vered Bisker-Leib
Chief Operating Officer
Compass Therapeutics, Inc.
245 First Street
3rd Floor
Cambridge, Massachusetts 02142
Re:Compass Therapeutics, Inc.
Registration Statement on Form S-1
Filed August 11, 2020
File No. 333-244353
Dear Dr. Bisker-Leib:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Margaret Schwartz at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences

United States securities and exchange commission logo
August 10, 2020
Thomas J. Schuetz, M.D., Ph.D.
Chief Executive Officer
Compass Therapeutics, Inc.
245 First Street
3rd Floor
Cambridge, Massachusetts 02142
Re:Compass Therapeutics, Inc.
Form 8-K
Filed June 23, 2020
File No. 000-55939
Dear Dr. Schuetz:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Life Sciences

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        Goodwin Procter LLP

        100 Northern Avenue

        Boston, MA 02210

        goodwinlaw.com

+1 617 570 1000

July 31, 2020

Mr. Courtney Lindsay

Ms. Mary Beth Breslin

Office of Life Sciences

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 Re: Compass Therapeutics, Inc.

Current Report on Form 8-K

Filed June 23, 2020

File No. 000-55939

Dear Mr. Lindsay and Ms. Breslin:

This letter is submitted
on behalf of Compass Therapeutics, Inc. (the “Company”) in response to 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 Current Report on Form 8-K filed on June 23, 2020 (the “Current Report”),
as set forth in the Staff’s letter dated July 16, 2020 to Thomas J. Schuetz, M.D., Ph.D., Chief Executive Officer (the “Comment
Letter”). The Company is concurrently filing an amended Current Report on Form 8-K (the “Amendment”),
which includes changes to reflect responses to the Staff’s comments and other updates.

For reference purposes,
the text of the Comment Letter has been reproduced and italicized herein with responses below each numbered comment. Unless otherwise
indicated, page references in the descriptions of the Staff’s comments refer to the Current Report, and page references in
the responses refer to the Amendment. All capitalized terms used and not otherwise defined herein shall have the meanings set forth
in the Amendment.

Form 8-K filed June 23, 2020

Description of Business, page 9

1.
Throughout this section, please remove all statements that reference efficacy and safety, including synonyms and
similar terms (e.g., “robust” and “potent cytotoxic activity”), as safety and efficacy determinations are
solely within the authority of the Food and Drug Administration or other regulatory agencies.

Response to Comment
No. 1.              The Company respectfully advises the Staff
that it has revised the disclosure on pages 2, 3, 4, 5, 6, 10, 11, 14, 15, 17, 18, 20 and 21 of the Amendment in response to the
Staff’s comment in order to remove references that indicate a safety or efficacy determination with respect to the Company’s
product candidates.

Mr. Courtney Lindsay

Ms. Mary Beth Breslin

Securities and Exchange Commission

July 31, 2020

Page 2

Overview, page 9

2.
We note that you state that you “plan to rapidly advance [your] product candidates through clinical development.”
Please revise your disclosure here and throughout your filing to remove any implication that you will be successful in commercializing
your product candidates in a rapid or accelerated manner, as such statements are speculative.

Response to Comment
No. 2.              The Company respectfully advises the Staff
that it has revised the disclosure on pages 2, 4, 24 and 88 of the Amendment in response to the Staff’s comment in order
to remove statements that imply the successful commercialization of the Company’s product candidates in a rapid or accelerated
manner.

Pipeline, page 11

3.
Please revise the chart on page 11 to clarify the term “TAA” and provide a brief narrative below of what this line
in the chart is depicting. Please also include the specific indication(s) for which your product candidates are being developed.

Response to Comment
No. 3.              The Company respectfully advises the Staff
that it has revised the disclosure on page 4 of the Amendment in response to the Staff’s comment.

Figure 1. We have assembled a panel
of proprietary antibodies against a broad panel of key immune targets, page 13

4.
Please provide a brief narrative of what your graphic is depicting.

Response to Comment
No. 4.              The Company respectfully advises the Staff
that it has revised the disclosure on page 6 of the Amendment in response to the Staff’s comment.

Phase 1 clinical trial data as of
May 24, 2020, page 20

5.
We note your disclosure that the ongoing Phase 1 trial of CTX-471 was designed to evaluate the safety and tolerability of your
product candidate, but it appears that you are presenting efficacy data from this trial on page 21. Please revise to remove the
statements regarding efficacy if it is not being measured in the current trial, or revise to clarify the current trial phase and
disclose the efficacy endpoints of the trial.

Response to Comment
No. 5.              The Company respectfully advises the Staff
that it has revised the disclosure on pages 12 and 13 of the Amendment in response to the Staff’s comment. The Company supplementally
advises the Staff that while the primary objective of the ongoing Phase 1 clinical trial of CTX-471 is to evaluate safety and tolerability,
the Company is also collecting efficacy data, including to inform its future development plans for this product candidate.

Mr. Courtney Lindsay

Ms. Mary Beth Breslin

Securities and Exchange Commission

July 31, 2020

Page 3

License Agreement, page 29

6.
Please disclose that you have additional milestone payments due under your collaboration agreement and quantify the aggregate potential
milestone payments due.

Response to Comment
No. 6.              The Company supplementally advises the Staff
that the total aggregate milestone payments that may be made under this license agreement amount to $3.5 million. The Company respectfully
advises the Staff that it has revised the disclosure on page 22 of the Amendment in response to the Staff’s comment to clarify
that such dollar figure represents the total aggregate milestone payments that may be due under the agreement, of which $1.5 million
has been previously paid and an additional $2.0 million may be payable in the future.

Management’s Discussion and
Analysis of Financial Condition and Results of Operation Overview, page 99

7.
We note you will need substantial additional funding to support your continuing operations and pursue your growth strategy. Please
disclose how far in the development of your product candidates you expect to reach with your current capital resources.

Response to Comment
No. 7.              The Company respectfully advises the Staff
that it has revised the disclosure on page 99 of the Amendment in response to the Staff’s comment.

Results of Operations, page 104

8.
We note that you have multiple products in varying stages of development and clinical testing. Please revise to disclose more detail
for your research and development expenses each period presented, including but not limited to by product candidate and the nature
of the expenses.

Response to Comment
No. 8.              The Company respectfully advises the Staff
that it has revised the disclosure on page 95 of the Amendment in response to the Staff’s comment.

* * * * *

Should you have
any further comments or questions with regard to the foregoing, please contact the undersigned at (617) 570-1483.

Sincerely,

/s/ James Xu, Esq.

Enclosures

cc: Thomas J. Schuetz, M.D., Ph.D., Chief Executive Officer, Compass
Therapeutics, Inc.

Vered Bisker-Lieb, Ph.D., MBA, Chief Operating Officer, Compass
Therapeutics, Inc.

Sarah Ashfaq, Esq., Goodwin Procter LLP

United States securities and exchange commission logo
July 16, 2020
Thomas J. Schuetz, M.D., Ph.D.
Chief Executive Officer
Compass Therapeutics, Inc.
245 First Street
3rd Floor
Cambridge, Massachusetts 02142
Re:Compass Therapeutics, Inc.
Form 8-K
Filed June 23, 2020
File No. 000-55939
Dear Dr. Schuetz:
            We have reviewed your filing and have the following comments.  In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
            Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond.  If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
            After reviewing your response to these comments, we may have additional comments.
Form 8-K filed June 23, 2020
Description of Business, page 9
1.Throughout this section, please remove all statements that reference efficacy and safety,
including synonyms and similar terms (e.g., "robust" and "potent cytotoxic activity"), as
safety and efficacy determinations are solely within the authority of the Food and Drug
Administration or other regulatory agencies.
Overview, page 9
2.We note that you state that you "plan to rapidly advance [your] product candidates
through clinical development."  Please revise your disclosure here and throughout your
filing to remove any implication that you will be successful in commercializing your
product candidates in a rapid or accelerated manner, as such statements are speculative.

 FirstName LastNameThomas J. Schuetz, M.D., Ph.D.
 Comapany NameCompass Therapeutics, Inc.
 July 16, 2020 Page 2
 FirstName LastName
Thomas J. Schuetz, M.D., Ph.D.
Compass Therapeutics, Inc.
July 16, 2020
Page 2
Pipeline, page 11
3.Please revise the chart on page 11 to clarify the term "TAA" and provide a brief narrative
below of what this line in the chart is depicting. Please also include the specific
indication(s) for which your product candidates are being developed.
Figure 1. We have assembled a panel of proprietary antibodies against a broad panel of key
immune targets, page 13
4.Please provide a brief narrative of what your graphic is depicting.
Phase 1 clinical trial data as of May 24, 2020, page 20
5.We note your disclosure that the ongoing Phase 1 trial of CTX-471 was designed to
evaluate the safety and tolerability of your product candidate, but it appears that you are
presenting efficacy data from this trial on page 21. Please revise to remove the statements
regarding efficacy if it is not being measured in the current trial, or revise to clarify the
current trial phase and disclose the efficacy endpoints of the trial.
License Agreement, page 29
6.Please disclose that you have additional milestone payments due under your collaboration
agreement and quantify the aggregate potential milestone payments due.
Management's Discussion and Analysis of Financial Condition and Results of Operation
Overview, page 99
7.We note you will need substantial additional funding to support your continuing
operations and pursue your growth strategy.  Please disclose how far in the development
of your product candidates you expect to reach with your current capital resources.
Results of Operations, page 104
8.We note that you have multiple products in varying stages of development and clinical
testing. Please revise to disclose more detail for your research and development expenses
each period presented, including but not limited to by product candidate and the nature of
the expenses.
            We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

 FirstName LastNameThomas J. Schuetz, M.D., Ph.D.
 Comapany NameCompass Therapeutics, Inc.
 July 16, 2020 Page 3
 FirstName LastName
Thomas J. Schuetz, M.D., Ph.D.
Compass Therapeutics, Inc.
July 16, 2020
Page 3
            You may contact Eric Atallah at 202-551-3663 or Brian Cascio at 202-551-3676 if you
have questions regarding comments on the financial statements and related matters.  Please
contact Courtney Lindsay at 202-551-7237 or Mary Beth Breslin at 202-551-3625 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences