Catabasis Pharmaceuticals, Inc.
100 High Street, 28th Floor

Boston, MA 02110

 

April 14, 2021

 

Via EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:	Catabasis Pharmaceuticals, Inc. Registration Statement on Form S-3 File No. 333-254174 Request for Acceleration

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Catabasis Pharmaceuticals, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-254174) (the “Registration Statement”), so that it may become effective at 4:00 p.m. Eastern time on April 16, 2021, or as soon thereafter as practicable.

 

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Very truly yours,

 

Catabasis Pharmaceuticals, Inc.

 

By:	/s/ Ben Harshbarger
Name:	Ben Harshbarger
Title:	Senior Vice President, General Counsel

 

[Signature Page to Request for Acceleration]