0001193125-24-079741.txt : 20240430 0001193125-24-079741.hdr.sgml : 20240430 20240328080058 ACCESSION NUMBER: 0001193125-24-079741 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240328 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lyra Therapeutics, Inc. CENTRAL INDEX KEY: 0001327273 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] ORGANIZATION NAME: 08 Industrial Applications and Services IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 480 ARSENAL WAY CITY: WATERTOWN STATE: MA ZIP: 02472 BUSINESS PHONE: 617-373-4600 MAIL ADDRESS: STREET 1: 480 ARSENAL WAY CITY: WATERTOWN STATE: MA ZIP: 02472 FORMER COMPANY: FORMER CONFORMED NAME: 480 Biomedical, Inc. DATE OF NAME CHANGE: 20120927 FORMER COMPANY: FORMER CONFORMED NAME: Arsenal Vascular, Inc. DATE OF NAME CHANGE: 20110826 FORMER COMPANY: FORMER CONFORMED NAME: Arsenal Medical, Inc. DATE OF NAME CHANGE: 20090414 CORRESP 1 filename1.htm CORRESP

LYRA THERAPEUTICS, INC.

480 Arsenal Way

Watertown, Massachusetts 02472

March 28, 2024

VIA EDGAR TRANSMISSION

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Benjamin Richie

 

  Re:

LYRA THERAPEUTICS, INC.

Registration Statement on Form S-3 (Registration No. 333-278163)

To the addressee set forth above:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333-278163) (the “Registration Statement”) of Lyra Therapeutics, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Eastern Time, on April 1, 2024, or at such later time as the Company or its counsel may orally request via telephone call to the staff. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Peter Handrinos at (617) 948-6060 or Wesley Holmes at (617) 948-6027.

If you have any questions regarding the foregoing, please do not hesitate to contact Peter Handrinos at (617) 948-6060 or Wesley Holmes at (617) 948-6027, of Latham & Watkins LLP. Thank you in advance for your consideration.

 

Sincerely,
LYRA THERAPEUTICS, INC.
By:  

/s/ Jason Cavalier

  Name:   Jason Cavalier
  Title:   Chief Financial Officer

 

cc:

Peter N. Handrinos, Latham & Watkins LLP

Wesley C. Holmes, Latham & Watkins LLP