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Marc A. Rubenstein
617-951-7826
Marc.Rubenstein@ropesgray.com
May 8, 2007
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Jeffrey Riedler
Ladies and Gentlemen:
On behalf of Sirtris Pharmaceuticals, Inc. (the "Company"), submitted herewith is a response to an oral comment provided on May 8, 2007 by John Krug of the Staff (the "Staff") of the Securities and Exchange Commission (the "Commission") to Marc Rubenstein of Ropes & Gray LLP, counsel to the Company. The response is set forth below and is based upon information provided to Ropes & Gray LLP by the Company.
On behalf of the Company, we advise you as follows:
Response: The Company will revise the prospectus as suggested by the Staff by adding the following disclosure to page 3:
"All of the reported adverse events were reversible and none were serious.The most common adverse event was altered blood lipids, which was reported in six out of 85 volunteers studied."
The Company will also revise the prospectus as suggested by the Staff by adding the following disclosure to page 62:
"All of the reported adverse events were reversible and none were serious.The most common adverse event was altered blood lipids, which was reported in six out of 85 volunteers studied. While there were additional adverse events reported, which consisted of headache, coughing, gastrointestinal disturbance, altered white blood cell count, altered liver enzymes, itching, and giddiness, each of these adverse events was reported in no more than two out of 85 volunteers that were studied."
The Company intends to commence marketing this offering as soon as possible. We would, therefore, appreciate receiving any additional comments on the Registration Statement, or receiving advice that there are no further comments on the Registration Statement, as soon as possible.
Very truly yours,
/s/ Marc A. Rubenstein
Marc A. Rubenstein
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