VIA EDGAR
February 27, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: James McNamara
| Re: | Peak Bio, Inc. |
Acceleration Request for Registration Statement on Form S-1
File No. 333-268801
Dear Mr. McNamara,
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Peak Bio, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to March 1, 2023, at 4:01 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, DLA Piper LLP (US), 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, DLA Piper LLP (US) by calling Scott A. Cowan at (973) 520-2554.
If you have any questions regarding this request, please contact Scott A. Cowan of DLA Piper LLP (US) at (973) 520-2554.
| Sincerely, |
| PEAK BIO, INC. |
/s/ Stephen LaMond |
| Stephen LaMond |
| Interim Chief Executive Officer |
| cc: | Andrew P. Gilbert, DLA Piper LLP (US) |
Scott A. Cowan, DLA Piper LLP (US)
