CYTEIR THERAPEUTICS, INC.
99 Hayden Ave., Building B, Suite 450
Lexington, MA 02421
May 2, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Eric Atallah
Daniel Gordon
Re: Cyteir Therapeutics, Inc.
Form 10-K for the Fiscal Year ended December 31, 2022
Filed March 23, 2023
File No. 001-40499
Ladies and Gentlemen:
Cyteir Therapeutics, Inc. (the “Company”) is submitting this letter to the Securities and Exchange Commission (the “SEC”) via EDGAR in response to the comment letter from the staff of the SEC (the “Staff”), dated May 1, 2023 (the “Comment Letter”), pertaining to the Company’s above-referenced Annual Report on Form 10-K (the “Annual Report”).
The Staff’s comment, as reflected in the Comment Letter, is reproduced in italics below, and the corresponding response of the Company is shown below the comment.
Form 10-K for the Fiscal Year ended December 31, 2022
Item 15. Exhibits, Financial Statement Schedules, page 69
Response to Comment 1:
In response to the Staff’s comment, the Company respectfully acknowledges that it inadvertently omitted the referenced paragraph 4(b) referring to internal control over financial reporting from the certifications filed as Exhibits 31.1 and 31.2 to the Annual Report. As requested by the Staff, the Company filed an amendment to the Annual Report on May 2, 2023. In accordance with the Staff’s comment letter, the amendment includes only the cover page, explanatory note, signature page and paragraphs 1, 2, 4 and 5 of the Section 302 certifications. Because no financial statements are included with the amendment, paragraph 3 of each Section 302 certification has been omitted. The Company further acknowledges that the certifications, in the form filed with the amendment to the Annual Report, were each true and correct as of the original filing date of the Annual Report.
We hope that the foregoing has been responsive to the Staff’s comments. If you have any questions or comments about this letter or need any further information, please call the undersigned at (857)-322-4151 or Marc Rubenstein of Ropes & Gray LLP at (617) 951-7826.
Very truly yours,
By: /s/ David Gaiero
Name: David Gaiero
Title: Chief Financial Officer and Treasurer
cc: Markus Renschler, M.D. (Cyteir Therapeutics, Inc.)
Adam M. Veness, Esq. (Cyteir Therapeutics, Inc.)
Marc Rubenstein (Ropes & Gray LLP)
Tara Fisher (Ropes & Gray LLP)
