Shattuck Labs, Inc.
500 W. 5th Street, Suite 1200
Austin, TX 78701
January 30, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Shattuck Labs, Inc. |
Registration Statement on Form S-3 (File No. 333-276677)
To Whom it May Concern:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Shattuck Labs, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to February 1, 2024, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Gibson, Dunn & Crutcher 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 obligations under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Gibson, Dunn & Crutcher LLP by calling Melanie Neary at (415) 393-8243.
| Very truly yours, | ||
| Shattuck Labs, Inc. | ||
| By: | /s/ Andrew R. Neill | |
| Name: Andrew R. Neill | ||
| Title: Chief Financial Officer | ||
| cc: | Ryan A. Murr, Gibson, Dunn & Crutcher LLP |
Branden C. Berns, Gibson, Dunn & Crutcher LLP
Melanie Neary, Gibson, Dunn & Crutcher LLP
