CATABASIS PHARMACEUTICALS, INC.
ONE KENDALL SQUARE
BUILDING 1400E, SUITE B14202
CAMBRIDGE, MA 02139
June 19, 2018
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-1
File No. 333-225410
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Catabasis Pharmaceuticals, Inc. hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-225410), so that it may become effective at 5:00 p.m. Eastern time on June 19, 2018, or as soon thereafter as practicable.
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Very truly yours,
Catabasis Pharmaceuticals, Inc.
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By: |
/s/ Deirdre A. Cunnane |
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Name: |
Deirdre A. Cunnane |
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Title: |
Chief Legal Officer |
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[Signature Page to Request for Acceleration]