June 22, 2018
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Irene Paik
Re: Neon Therapeutics, Inc.
Registration Statement on Form S-1 (File No. 333-225330)
Ladies and Gentlemen:
Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended, we wish to advise that between June 15, 2018 and the date hereof, approximately 1,755 copies of the Preliminary Prospectus dated June 15, 2018 were distributed to prospective underwriters, institutional investors and prospective dealers in connection with the above-captioned Registration Statement.
We wish to advise you that the participating underwriters have informed us that they have complied and will continue to 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 4:00 p.m. Eastern Time, on Tuesday, June 26, 2018 or as soon thereafter as practicable.
[Signature page follows]
Very truly yours, | |
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MORGAN STANLEY & CO. LLC | |
MERRILL LYNCH, PIERCE, FENNER & SMITH | |
INCORPORATED | |
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As representatives of the Underwriters | |
By: | Morgan Stanley & Co. LLC | |
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By: | /s/ James Talbot | |
| Name: James Talbot | |
| Title: Executive Director | |
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By: | Merrill Lynch, Pierce, Fenner & Smith Incorporated | |
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By: | /s/ Greg Butz | |
| Name: Greg Butz | |
| Title: Managing Director | |
[Signature Page to Neon Therapeutics, Inc. Acceleration Request]