December 29, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.,
Mail Stop 3030
Washington, D.C. 20549
Attention: | Jason L. Drory |
Re: | Histogen Inc. |
Registration Statement on Form S-1
File No. 333-251491
Acceleration Request
Requested Date: | Wednesday, December 30, 2020 | |||
Requested Time: | 5:15 P.M. Eastern Standard Time, | |||
or as soon thereafter as practicable |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Histogen Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effectiveness of the above-referenced Registration Statement at 5:15 p.m., EDT, on Wednesday, December 30, 2020 or as soon thereafter as practicable.
Please notify Larry W. Nishnick of DLA Piper LLP (US), counsel to the Company, at (858) 677-1414 once the Registration Statement has been declared effective. Thank you for your assistance with this filing.
Very truly yours, |
HISTOGEN INC. |
/s/ Richard W. Pascoe |
Richard W. Pascoe |
Chief Executive Officer and President |
cc: | Larry W. Nishnick, DLA Piper LLP (US) |