Allena Pharmaceuticals
One Newton Executive Park
Suite 202
Newton, MA 02462
December 2, 2020
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Allena Pharmaceuticals, Inc.: Registration Statement on Form S-3 filed November 27, 2020 (File No. 333-250992) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Allena Pharmaceuticals, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to December 4, 2020, at 4:01 pm Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
If you have any questions regarding this request, please contact Michael J. Rosenberg of Goodwin Procter LLP at (212) 813-8885.
| Sincerely, |
| Allena Pharmaceuticals, Inc. |
/s/ Edward Wholihan |
| Edward Wholihan |
| Chief Financial Officer |
| cc: | Louis Brenner, M.D., Allena Pharmaceuticals, Inc. |
Michael H. Bison, Esq., Goodwin Procter LLP
Michael J. Rosenberg, Esq., Goodwin Procter LLP
