Seres Therapeutics, Inc.
101 Cambridgepark Drive
Cambridge, MA 02140
October 9, 2024
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Seres Therapeutics, Inc. |
Registration Statement on Form S-3
Filed October 1, 2024
File No. 333-282450
To whom it may concern:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Seres Therapeutics, Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-282450) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on October 11, 2024 or as soon as practicable thereafter.
The Company requests that we be notified of such effectiveness by a telephone call to Jennifer A. Yoon of Latham & Watkins LLP at (617) 880-4540 and that such effectiveness also be confirmed in writing.
| Very truly yours,
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| Seres Therapeutics, Inc.
| ||
| By: | /s/ Thomas J. DesRosier | |
| Thomas J. DesRosier | ||
| Chief Legal Officer and Executive Vice President | ||
| cc: | Wesley C. Holmes, Latham & Watkins LLP |
Jennifer A. Yoon, Latham & Watkins LLP