July 11, 2017
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: | Dorrie Yale | |
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Re: | Akcea Therapeutics, Inc. | |
| Registration Statement on Form S-1 | |
| File No. 333-216949 | |
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| Acceleration Request |
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| Requested Date: | Wednesday, July 12, 2017 |
| Requested Time: | 4:30 P.M. Eastern Time |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) to become effective on July 12, 2017, at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff (the “Staff”). The Registrant hereby authorizes each of Nicole Brookshire and Richard Segal of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with Nicole Brookshire of Cooley LLP, counsel to the Registrant, at (617) 937-2357, or in her absence, Richard Segal at (617) 937-2332.
| Very truly yours, | |
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| Akcea Therapeutics, Inc. | |
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| By: | /s/ Patrick R. O’Neil |
| Name: | Patrick R. O’Neil |
| Title: | Corporate Secretary |
cc: | Paula Soteropoulos, Akcea Therapeutics, Inc. |
| Jeffrey M. Goldberg, Akcea Therapeutics, Inc. |
| Charles S. Kim, Cooley LLP |
| Nicole C. Brookshire, Cooley LLP |
| Sean Clayton, Cooley LLP |
| Richard C. Segal, Cooley LLP |
| Alan F. Denenberg, Davis Polk & Wardwell LLP |