January 4, 2022
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549-4561
| Attn: | Michael Davis |
Laura Crotty |
| Re: | Histogen, Inc. |
Registration Statement on Form S-3
File No. 333-261839
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 to 5:00 p.m., Eastern Standard Time, on Wednesday, January 5, 2022, or as soon thereafter as practicable.
Please contact Larry Nishnick of DLA Piper LLP (US) with any questions or comments at (858) 677-1414. Thank you for your assistance with this filing.
| Very truly yours, | ||
| Histogen, Inc. | ||
| By: | /s/ Susan A. Knudson | |
| Name: | Susan A. Knudson | |
| Title: | Chief Financial Officer | |
| CC: | Steven J. Mento, Ph.D., Histogen, Inc. |
Larry Nishnick, DLA Piper LLP (US)
