VIA EDGAR AND EMAIL
September 14, 2020
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Courtney Lindsay
| Re: | 89bio, Inc. |
Registration Statement on Form S-1 (File No. 333-248795) |
Dear Ms. Lindsay:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), 89bio, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to September 16, 2020, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Gibson, Dunn & Crutcher 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 obligations under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Gibson, Dunn & Crutcher LLP by calling Ryan A. Murr at (415) 393-8373.
| Sincerely, |
| 89BIO, INC. |
/s/ Rohan Palekar |
Rohan Palekar Chief Executive Officer |
| cc: | Ryan A. Murr, Gibson, Dunn & Crutcher LLP |
Branden C. Berns, Gibson, Dunn & Crutcher LLP |