CONCERT PHARMACEUTICALS, INC.
99 Hayden Avenue, Suite 500
Lexington, Massachusetts 02421
February 10, 2014
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Concert Pharmaceuticals, Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-193335 | ||
| Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Concert Pharmaceuticals, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-193335), as amended (the “Registration Statement”), so that it may become effective at 5:30 p.m. Eastern time on February 12, 2014, or as soon thereafter as practicable.
The Registrant hereby acknowledges that:
| (i) | should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; |
| (ii) | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and |
| (iii) | the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
[Signature page follows]
U.S. Securities and Exchange Commission
February 10, 2014
Page 2
| Very truly yours, | ||
| CONCERT PHARMACEUTICALS, INC. | ||
| By: | /s/ Roger D. Tung | |
| Roger D. Tung, Ph.D. | ||
| President and Chief Executive Officer | ||
