BEAM THERAPEUTICS INC.
26 Landsdowne Street
Cambridge, MA 02139
September 28, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Beam Therapeutics Inc. |
| Registration Statement on Form S-1 (File No. 333-249093) |
| Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Beam Therapeutics Inc., a Delaware corporation (the “Company”), hereby requests that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on September 30, 2020, or as soon as possible thereafter. The Company hereby authorizes Marc Rubenstein or Thomas Danielski of Ropes & Gray LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.
Please call Thomas Danielski of Ropes & Gray LLP, counsel to the Company, at (617) 235-4961 as soon as the registration statement has been declared effective.
[Signature page follows]
| Very truly yours, | ||
| BEAM THERAPEUTICS INC. | ||
| By: | /s/ Terry-Ann Burrell | |
| Name: | Terry-Ann Burrell | |
| Title: | Chief Financial Officer | |
Signature Page to Acceleration Request