Cogent Biosciences, Inc.
200 CambridgePark Drive, Suite 2500
Cambridge, Massachusetts 02140
October 13, 2020
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Cogent Biosciences, Inc.: Registration Statement on Form S-3 filed September 22, 2020 (File No. 333-248971) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Cogent Biosciences, Inc. (f/k/a Unum Therapeutics Inc.) (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to October 15, 2020, at 4:01 pm Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
If you have any questions regarding this request, please contact Danielle Lauzon of Goodwin Procter LLP at (617) 570-1955.
| Sincerely, |
| Cogent Biosciences, Inc. |
| /s/ Charles Wilson |
| Charles Wilson, Ph.D. |
| Chief Executive Officer and President |
| cc: | John Green, Cogent Biosciences, Inc. |
| Danielle Lauzon, Esq., Goodwin Procter LLP |