October 7, 2019

John Evans
Chief Executive Officer
Beam Therapeutics Inc.
26 Landsdowne Street
Cambridge, MA 02139

       Re: Beam Therapeutics Inc.
           Registration Statement on Form S-1
           Filed September 27, 2019
           File No. 333-233985

Dear Mr. Evans:

       We have reviewed your registration statement and have the following
comments. In
some of our comments, we may ask you to provide us with information so we may
better
understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Registration Statement on Form S-1

Certain relationships and related party transactions
License and collaboration agreement, page 209

1.     Please expand your discussion of the collaboration and license agreement
with Prime
       Medicine, Inc. to quantify aggregate milestone payments by type of event
(e.g. clinical
       stage as compared to commercial stage) and a royalty rate range that
does not exceed ten
       percentage points.
General

2.     We note that Section 8 of your amended and restated bylaws grants
exclusive jurisdiction
       to federal courts for the resolution of any complaint asserting a cause
of action arising
       under the Securities Act of 1933. Please clearly and prominently
describe this provision in
 John Evans
Beam Therapeutics Inc.
October 7, 2019
Page 2
      your prospectus, clearly describe any risks or other impacts on the
investors, and address
      any uncertainty about the enforceability of the provision.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        You may contact Franklin Wyman at (202) 551-3660 or Sharon Blume at
(202) 551-3474
if you have questions regarding comments on the financial statements and
related matters. Please
contact Tonya K. Aldave at (202) 551-3601 or Dietrich King at (202) 551-8071
with any other
questions.



                                                           Sincerely,
FirstName LastNameJohn Evans
                                                           Division of
Corporation Finance
Comapany NameBeam Therapeutics Inc.
                                                           Office of Life
Sciences
October 7, 2019 Page 2
cc:       Marc A. Rubenstein, Esq.
FirstName LastName