SIGILON THERAPEUTICS, INC.
100 Binney Street, Suite 600
Cambridge, MA 02142
April 20, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Alan Campbell
| Re: | Sigilon Therapeutics, Inc. Registration Statement on Form S-3 (File No. 333-264296) Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Sigilon Therapeutics, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-264296) (the “Registration Statement”), so that it will be declared effective at 4:00 p.m. Eastern Time on April 22, 2022, or as soon as possible thereafter. The Company hereby authorizes Marc Rubenstein and William Michener, counsel to the Company, to orally modify or withdraw this request for acceleration.
It would be appreciated if, as soon as the Registration Statement is declared effective, you would inform William Michener of Ropes & Gray LLP, counsel to the Company, at (617) 951-7247.
| Very truly yours, | ||
| SIGILON THERAPEUTICS, INC. | ||
| By: | /s/ Josias Pontes | |
| Josias Pontes | ||
| Acting Chief Financial Officer | ||
