Unity Biotechnology, Inc.
3280 Bayshore Blvd
Brisbane, California 94005
April 30, 2018
VIA EDGAR ANDE-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: | Suzanne Hayes, Assistant Director James Rosenberg, Senior Assistant Chief Accountant Jeffrey Gabor, Staff Attorney Ada Sarmento, Staff Attorney Lisa Vanjoske, Assistant Chief Accountant Vanessa Robertson, Senior Staff Accountant | |
Re: | Unity Biotechnology, Inc. Registration Statement on FormS-1 (RegistrationNo. 333-224163) | |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on FormS-1 (FileNo. 333-224163) (the “Registration Statement”) of Unity Biotechnology, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on May 2, 2018, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Brian Cuneo at (650)463-3014.
Thank you for your assistance in this matter.
| Very truly yours, | ||
| Unity Biotechnology, Inc. | ||
| By: | /s/ Keith R. Leonard | |
| Keith R. Leonard Jr. | ||
| Chief Executive Officer | ||
| CC: | Tamara L. Tompkins, Unity Biotechnology, Inc. |
| Alan C. Mendelson, Latham & Watkins LLP |
| Mark V. Roeder, Latham & Watkins LLP |
| Brian J. Cuneo, Latham & Watkins LLP |
| Alan F. Denenberg, Davis Polk & Wardwell LLP |
