VIA EDGAR
April 16, 2018
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Mary Beth Breslin
Re: Surface Oncology, Inc.
Acceleration Request for Registration Statement on FormS-1
FileNo. 333-223877
Acceleration Request
Requested Date: April 18, 2018
Requested Time: 4:00 p.m., Eastern Time
Dear Ms. Breslin:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Surface Oncology, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to April 18, 2018, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter 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 responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Seo Salimi at (212)459-7234. We also respectfully request that a copy of the written order from the Securities and Exchange Commission (the “Commission”) verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Seo Salimi, by facsimile to (212)656-1546.
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If you have any questions regarding this request, please contact Seo Salimi of Goodwin Procter LLP at (212)459-7234.
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Sincerely, |
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SURFACE ONCOLOGY, INC. |
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/s/ J. Jeffrey Goater |
J. Jeffrey Goater |
President & Chief Executive Officer |
Surface Oncology, Inc. |
cc: Daniel S. Lynch,Surface Oncology, Inc.
Kingsley L. Taft, Esq., Goodwin Procter LLP
Robert E. Puopolo, Esq., Goodwin Procter LLP