May 18, 2007
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: 6,210,000 Shares
Helicos BioSciences Corporation
Common Stock
Ladies and Gentlemen:
In connection with the request for acceleration of the effectiveness of the Registration Statement (Registration No. 333-140973) relating to the above-captioned Shares, please be advised that we have effected to date approximately the following distribution of the Preliminary Prospectus dated May 7, 2007.
2,637 to 1,609 institutions/individuals
1,000 to 1,000 prospective underwriters
2,763 to 2,763 others.
[The Remainder of This Page Intentionally Left Blank; Signature Page Follows]
Very truly yours, | ||
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| UBS SECURITIES LLC | |
| J.P. MORGAN SECURITIES INC. | |
| LEERINK SWANN & CO., INC. | |
| PACIFIC GROWTH EQUITIES, LLC | |
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| By: | UBS SECURITIES LLC |
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| By: | /s/ Steven Meehan |
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| Name: Steven Meehan |
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| Title: Managing Director |
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| By: | /s/ Peter Lang |
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| Name: Peter Lang |
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| Title: Executive Director |
