J.P. Morgan Securities LLC
383 Madison Avenue
New York, New York 10179
Morgan Stanley & Co. LLC
1585 Broadway
New York, New York 10036
Piper Sandler & Co.
U.S. Bancorp Center, 800 Nicollet Mall
Minneapolis, Minnesota 55402
April 13, 2021
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, NE
Washington, DC 20549
| Attn: | Jeffrey Gabor | |
| Dillon Hagius | ||
| Angela Connell | ||
| Kristin Lochhead |
| Re: | Akoya Biosciences, Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-254760 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as representatives of the several underwriters, hereby join in the request of Akoya Biosciences, Inc. (the “Company”) for acceleration of the effective date of the above-referenced Registration Statement so that it becomes effective at 4:00 PM, Eastern Time, on Thursday, April 15, 2021, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that there will be distributed to each Underwriter or dealer, who is reasonably anticipated to participate in the distribution of the securities, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned, as representatives of the several underwriters, advise that they have complied and will continue to comply, and each other participating underwriter has advised the undersigned that it has complied and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature Page Follows]
Very truly yours, | ||
Acting severally on behalf of themselves and the several underwriters | ||
| J.P. MORGAN SECURITIES LLC | ||
| By: | /s/ David Ke | |
| Name: David Ke | ||
| Title: Executive Director | ||
| MORGAN STANLEY & CO. LLC | ||
| By: | /s/ Chris Rigoli | |
| Name: Chris Rigoli | ||
| Title: Vice President | ||
| PIPER SANDLER & CO. | ||
| By: | /s/ Neil Riley | |
| Name: Neil Riley | ||
| Title: Head of Syndicate, Equity Capital Markets | ||
[Signature Page - Underwriters’ Acceleration Request]
