![]() |
Dicerna Pharmaceuticals, Inc. 87 Cambridgepark Drive Cambridge, Massachusetts 02140 617-621-8097 Fax: 617-252-0927 www.dicerna.com | |||
March 31, 2015 |
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Alla Berenshteyn
Re: | Dicerna Pharmaceuticals, Inc. |
Registration Statement on Form S-3
File No. 333-202687
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Dicerna Pharmaceuticals, Inc. (the Company) hereby respectfully requests acceleration of the effective date of the Registration Statement referred to above so that it may be declared effective at 4:00 p.m., Washington, D.C. time, on April 2, 2015, or as soon thereafter as practicable.
In connection with this request, the Company acknowledges that:
| should the Securities and Exchange Commission (the Commission) or the Commissions staff (the Staff), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
We appreciate your assistance in this matter.
Very truly yours, | ||
DICERNA PHARMACEUTICALS, INC. | ||
By: | /s/ James E. Dentzer | |
Name: | James E. Dentzer | |
Title: | Chief Financial Officer |