Avidity Biosciences, Inc.
10975 N. Torrey Pines Road, Suite 150
La Jolla, California 92037
June 9, 2020
VIA EDGAR
Ms. Ada D. Sarmento
Office of Life Sciences
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
| Re: | Avidity Biosciences, Inc. |
| | Registration Statement on Form S-1 |
Dear Ms. Sarmento:
Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Avidity Biosciences, Inc. (the “Company”), respectfully requests that the effective date of the Registration Statement on Form S-1 referred to above be accelerated so that it will become effective at 4:00 P.M. Eastern Time on June 11, 2020, or as soon as practicable thereafter.
Please contact Matthew T. Bush of Latham & Watkins LLP, counsel to the Company, at (858) 523-3962, to provide notice of effectiveness, or if you have any questions or require additional information regarding this matter. Thank you for your assistance and cooperation in this matter.
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Very truly yours, AVIDITY BIOSCIENCES, INC. |
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By: | | s/ Sarah Boyce |
| | Sarah Boyce |
| | President, Chief Executive Officer and Director |
cc:
Mary Mast, Securities and Exchange Commission
Mary Beth Breslin, Securities and Exchange Commission
Christine Torney, Securities and Exchange Commission
Sarah Boyce, Securities and Exchange Commission
Michael F. MacLean, Avidity Biosciences, Inc.
Cheston J. Larson, Latham & Watkins LLP
Matthew T. Bush, Latham & Watkins LLP
Alaina P. Ellis, Latham & Watkins LLP