TIGENIX
Romeinse straat 12, box 2
3001 Leuven
Belgium
December 12, 2016
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Suzanne Hayes
Re: TiGenix
Registration Statement on Form F-1
File No. 333-208693
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned, being the registrant with respect to the above-referenced Registration Statement on Form F-1, as amended (the “Registration Statement”), TiGenix (the “Company”), respectfully requests that the effective date for the Registration Statement be accelerated so that it will be declared effective at 4:00 p.m. Eastern Standard Time on December 14, 2016, or as soon as possible thereafter.
Please call Peter Castellon (+44 (20) 7280-2091) of Proskauer Rose LLP, counsel to the Company, as soon as the Registration Statement is declared effective.
| Very truly yours, | |
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| TIGENIX | |
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| By: | /s/ EDUARDO BRAVO |
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| Name: | Eduardo Bravo Fernández de Araoz |
| Title: | Chief Executive Officer |
