FINCH THERAPEUTICS GROUP, INC.
200 Inner Belt Road, Suite 400
Somerville, Massachusetts 02143
March 16, 2021
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Ms. Tara Harkins
Ms. Kate Tillan
Ms. Margaret Schwartz
Ms. Laura Crotty
Finch Therapeutics Group, Inc.
Registration Statement on Form S-1
File No. 333-253622
Ladies and Gentlemen:
Finch Therapeutics Group, Inc. (the Registrant) hereby requests that the U.S. Securities and Exchange Commission (the Commission) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on March 18, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of Divakar Gupta and Courtney T. Thorne of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with Divakar Gupta of Cooley LLP, counsel to the Registrant, at +1 212 479 6474, or in his absence, Courtney T. Thorne at +1 617 937 2318.
[Signature Page Follows]
|Very truly yours,|
|FINCH THERAPEUTICS GROUP, INC.|
|By:||/s/ Mark Smith|
|Name:||Mark Smith, Ph.D.|
|Title:||Chief Executive Officer|
Joseph D. Vittiglio, Finch Therapeutics Group, Inc.
Divakar Gupta, Cooley LLP
Ryan S. Sansom, Cooley LLP
Courtney T. Thorne, Cooley LLP
Edwin M. OConnor, Goodwin Procter LLP
Seo Salimi, Goodwin Procter LLP
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