Gelesis Holdings, Inc.
501 Boylston Street, Suite 6102
Boston, MA 02116
VIA EDGAR
September 2, 2022
United States Securities and Exchange Commission
Division of Corporate Finance – Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Daniel Crawford
| Re: | Gelesis Holdings, Inc. Registration Statement Filed on Form S-1 File No. 333-267016 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Gelesis Holdings, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement filed on Form S-1 (File No. 333-267016) (the “Registration Statement”) be accelerated to September 6, 2022, at 4:30 p.m., 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.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Tiffany Williamson at (212) 459-7277. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Tiffany Williamson, by email to TWilliamson@goodwinlaw.com.
If you have any questions regarding this request, please contact Tiffany Williamson of Goodwin Procter LLP at (212) 459-7277.
| Sincerely, | |
| Gelesis Holdings, Inc. | |
| /s/ Elliot Maltz | |
| Elliot Maltz | |
| Chief Financial Officer |
| cc: | Yishai Zohar, Chief Executive Officer, Gelesis Holdings, Inc. David Abraham, General Counsel, Gelesis Holdings, Inc. Ettore A. Santucci, Goodwin Procter LLP James T. Barrett, Goodwin Procter LLP Tiffany Williamson, Goodwin Procter LLP |
