Cabaletta Bio, Inc.
2929 Arch Street, Suite 600
Philadelphia, Pennsylvania 19104
April 24, 2023
Via EDGAR Transmission
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Alan R. Campbell
| Re: | Cabaletta Bio, Inc.: Registration Statement on Form S-3 filed March 16, 2023 | |
| (File No. 333-270599) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Cabaletta Bio, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to April 26, 2023, 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 Gabriela Morales-Rivera, Esq. of Goodwin Procter LLP at (617) 570-1329.
| Sincerely, |
| CABALETTA BIO, INC. |
| /s/ Steven Nichtberger, M.D. |
Steven Nichtberger, M.D. President and Chief Executive Officer |
cc: Michael Gerard, Esq., Cabaletta Bio, Inc.
Mitchell S. Bloom, Esq., Goodwin Procter LLP
Michael Minahan, Esq., Goodwin Procter LLP
Gabriela Morales-Rivera, Esq., Goodwin Procter LLP
