July 15, 2016
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Attn: | Suzanne Hayes | |
| Scot Foley | ||
| Amy Reischauer | ||
| Tabatha McCullom | ||
| Joel Parker | ||
| Re: | Audentes Therapeutics, Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-208842 |
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, we wish to advise you that the underwriters have distributed approximately 1,468 copies of the Preliminary Prospectus dated July 11, 2016 through the date hereof, to underwriters, dealers, institutions and others.
We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4 p.m. Eastern Time, on Tuesday, July 19, 2016 or as soon thereafter as practicable.
[signature page follows]
Very truly yours,
MERRILL LYNCH, PIERCE, FENNER & SMITH
INCORPORATED
COWENAND COMPANY, LLC
PIPER JAFFRAY & CO.
As representatives of the several Underwriters
By: MERRILL LYNCH, PIERCE, FENNER & SMITH
INCORPORATED
| By: | /s/ Michael Liloia | |
| Name: Michael Liloia | ||
| Title: Vice-President | ||
By: COWENAND COMPANY, LLC
| By: | /s/ Rob Sine | |
| Name: Rob Sine | ||
| Title: Managing Director | ||
By: PIPER JAFFRAY & CO.
| By: | /s/ Christie L. Christina | |
| Name: Christie L. Christina | ||
| Title: Managing Director | ||
[SIGNATURE PAGE TO ACCELERATION REQUEST OF THE UNDERWRITERS]
