November 16, 2021
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Michael Davis
Celeste Murphy
| Re: | SQZ Biotechnologies Company |
Registration Statement on Form S-3 |
Filed November 12, 2021 |
Registration No. 333-260980 |
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 the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on November 18, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as SQZ Biotechnologies Company (the “Company”) or its counsel may request via telephone call to the staff. Please contact Wesley C. Holmes of Latham & Watkins LLP, counsel to the Company, at (617) 948-6027, or in his absence, Jennifer Yoon at (617) 880-4540, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
| Sincerely yours, | ||
| SQZ Biotechnologies Company | ||
| By: | /s/ Armon Sharei | |
| Armon Sharei, Ph.D. | ||
| Chief Executive Officer | ||
cc: Peter N. Handrinos
Wesley C. Holmes
