Decibel Therapeutics, Inc.
1325 Boylston Street, Suite 500
Boston, Massachusetts 02215
May 13, 2022
VIA EDGAR SUBMISSION
U.S. Securities and Exchange Commission
Division of Corporation Finance, Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Christine Westbrook
Re: Decibel Therapeutics, Inc.
Registration Statement on Form S-3
Filed March 18, 2022
File No. 333-263671
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Decibel Therapeutics, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-263671), so that it may become effective at 4:00 p.m., Eastern time, on May 17, 2022, or as soon as practicable thereafter.
Very truly yours, | ||||
DECIBEL THERAPEUTICS, INC. | ||||
By: | /s/ Laurence Reid | |||
Name: | Laurence Reid | |||
Title: | President and Chief Executive Officer | |||
