March 7, 2018
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Irene Paik
| Re: | Concert Pharmaceuticals, Inc. |
Registration Statement on Form S-3 (No. 333-223334)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Concert Pharmaceuticals, Inc. hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effectiveat 5:00 p.m., Washington D.C. time, on March 7, 2018, or as soon as possible thereafter.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Goodwin ProcterLLP, by calling John Mutkoski, Esq. at(617) 570-1073.
Very truly yours,
| CONCERT PHARMACEUTICALS, INC. |
| /s/ Lynette A. Herscha |
Lynette A. Herscha General Counsel |
cc: John Mutkoski, Goodwin ProcterLLP
