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| 200 Sidney Street | ||
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Cambridge, MA 02139 | ||
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Tel: 617-945-9626 | ||
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www.serestherapeutics.com |
March 16, 2020
Via EDGAR Transmission
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Tim Buchmiller
| Re: | Seres Therapeutics, Inc. |
Registration Statement on Form S-3
Filed March 9, 2020
Registration No. 333-237033
Dear Mr. Buchmiller:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on March 18, 2020 at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Seres Therapeutics, Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Peter Handrinos of Latham & Watkins LLP, counsel to the Company, at (617) 948-6060, or in his absence, Wesley C. Holmes at (617) 948-6027, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
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| 200 Sidney Street | ||
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Cambridge, MA 02139 | ||
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Tel: 617-945-9626 | ||
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www.serestherapeutics.com |
| Sincerely yours, | ||
| Seres Therapeutics, Inc. | ||
| By: | /s/ Eric D. Shaff | |
| Eric D. Shaff | ||
| President and Chief Executive Officer | ||
| cc: | Peter N. Handrinos, Esq. |
Wesley C. Holmes, Esq.