Kaleido Biosciences, Inc.
65 Hayden Avenue
Lexington, MA 02421
August 12, 2020
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Kaleido Biosciences, Inc.: Registration Statement on Form S-3 filed August 4, 2020 (File No. 333-240323) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Kaleido Biosciences, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to August 14, 2020, at 4:01 pm 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.
If you have any questions regarding this request, please contact Laurie Burlingame of Goodwin Procter LLP at (617) 570-1879.
Sincerely,
Kaleido Biosciences, Inc. |
| /s/ William Duke, Jr. |
William Duke, Jr. Chief Financial Officer |
| cc: | Jerald Korn, Kaleido Biosciences, Inc. |
Kingsley L. Taft, Esq., Goodwin Procter LLP
Laurie Burlingame, Esq., Goodwin Procter LLP
