Sana Biotechnology, Inc.
188 East Blaine Street, Suite 400
Seattle, WA 98102
February 1, 2021
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549-6010
| Attention: | Tracie Mariner |
Mary Mast
Ada D. Sarmento
Mary Beth Breslin
| Re: | Sana Biotechnology, Inc. Registration Statement on Form S-1 (Registration No. 333- 252061) |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-252061) (the “Registration Statement”) of Sana Biotechnology, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Washington, D.C. time, on February 3, 2021, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Brian Cuneo at (650) 463-3014 or B. Shayne Kennedy at (714) 755-8181.
Thank you for your assistance in this matter.
Very truly yours, | ||
| SANA BIOTECHNOLOGY, INC. | ||
By: | /s/ Steven D. Harr, M.D. | |
Steven D. Harr, M.D. | ||
President and Chief Executive Officer | ||
| cc: | James J. McDonald, Sana Biotechnology, Inc. |
Brian Cuneo, Latham & Watkins LLP
B. Shayne Kennedy, Latham & Watkins LLP
Charles S. Kim, Cooley LLP
Kristin VanderPas, Cooley LLP
