AUDENTES THERAPEUTICS, INC.
600 California Street, 17th Floor
San Francisco, California 94108
August 22, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Attention: | Jeffrey Gabor | |
| Re: | Audentes Therapeutics, Inc. Registration Statement on Form S-3 (File No. 333-219797) filed August 8, 2017 | |
Ladies and Gentlemen:
Requested Date: August 23, 2017
Requested Time: 4:00 PM Eastern Time
Ladies and Gentlemen:
Audentes Therapeutics, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to declare the above-captioned Registration Statement on Form S-3 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission (the “Staff”).
The Registrant hereby authorizes Robert Freedman or Amanda Rose, both of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration.
The Registrant requests that it be notified of such effectiveness by a telephone call to Ms. Rose at (206) 389-4553 or, in her absence, to Mr. Freedman at (650) 335-7292.
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| Sincerely,
AUDENTES THERAPEUTICS, INC. | ||
| By: | /s/ Thomas Soloway | |
| Thomas Soloway Chief Financial Officer | ||
| cc: | Matthew Patterson, Chief Executive Officer |
Audentes Therapeutics, Inc.
Robert Freedman, Esq.
Amanda Rose, Esq.
Fenwick & West LLP