Prevail Therapeutics Inc.
430 East 29th Street, Suite 1520
New York, New York 10016
(917) 336-9310
July 6, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Chris Edwards
| Re: | Prevail Therapeutics Inc. |
Registration Statement on Form S-3 |
File No. 333-239612 |
Acceleration Request
Requested Date: Wednesday, July 8, 2020
Requested Time: 4:30 p.m. Eastern Time
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Prevail Therapeutics Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-239612) (the “Registration Statement”) to become effective at 4:30 p.m. Eastern Time on Wednesday, July 8, 2020, or as soon thereafter as is practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with Divakar Gupta of Cooley LLP at (212) 479-6474 or Alison Haggerty of Cooley LLP at (212) 479-6596.
Sincerely,
Prevail Therapeutics Inc.
By: /s/ Brett Kaplan
Bret Kaplan, M.D.
Chief Financial Officer
| cc: | Asa Abeliovich, M.D., Ph.D., Prevail Therapeutics Inc. |
Kira M. Schwartz, Prevail Therapeutics Inc.
Divakar Gupta, Cooley LLP
Alison Haggerty, Cooley LLP
