Goodwin Procter LLP
The New York Times Building
620 Eighth Avenue
New York, NY 10018
+1 212 813 8800
October 8, 2020
Office of Life Sciences
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Courtney Lindsay & Ms. Suzanne Hayes
Codiak BioSciences, Inc.
Acceleration Request for Registration Statement on Form S-1
File No. 333-248692
Requested Date: October 13, 2020
Requested Time: 4:00 p.m., Eastern Time
Dear Mr. Lindsay & Ms. Hayes:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the Act), Codiak BioSciences, Inc. (the Company) hereby requests that the effective date of the above-referenced registration statement (the Registration Statement) be accelerated to October 13, 2020, at 4:00 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 Daniel A. Lang at (212) 459-7095. 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: Daniel A. Lang, by facsimile to (646) 558-4131 or by email to email@example.com.
[Signature page follows]
If you have any questions regarding this request, please contact Daniel A. Lang of Goodwin Procter LLP at (212) 459-7095.
CODIAK BIOSCIENCES, INC.
|/s/ Douglas E. Williams|
Douglas E. Williams, Ph.D.
Chief Executive Officer
Linda C. Bain, Codiak BioSciences, Inc.
Yalonda T. Howze, Esq., Codiak BioSciences, Inc.
Stephen M. Davis, Esq., Goodwin Procter LLP
Daniel A. Lang, Esq., Goodwin Procter LLP