Yield10 Bioscience, Inc.
19 Presidential Way
Woburn, Massachusetts 01801
December 18, 2017
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Pamela Long, Esq.
Re: |
| Yield10 Bioscience, Inc. |
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| Registration Statement on Form S-1 |
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| File No. 333-221283 |
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| Request for Acceleration |
Dear Ms. Long:
Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, Yield10 Bioscience, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-221283), so that it may become effective at 5:30 p.m. (Washington, D.C. time) on December 18, 2017, or as soon thereafter as practicable.
Please call Megan Gates, of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, at (617) 348-4443 with any comments or questions regarding this matter.
| Very truly yours, | ||
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| Yield10 Bioscience, Inc. | ||
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| By: | /s/ Charles B. Haaser | |
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| Name: | Charles B. Haaser |
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| Title: | Vice President, Finance, |
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| Chief Accounting Officer and Treasurer |
cc: Yield10 Bioscience, Inc.
Oliver P. Peoples, Ph.D.
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
Megan N. Gates, Esq.
