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                              September 14, 2020

       Preston Klassen, M.D.
       President and Chief Executive Officer
       Metacrine, Inc.
       3985 Sorrento Valley Blvd., Suite C
       San Diego, CA 92121

                                                        Re: Metacrine, Inc.
                                                            Amendment No. 1 to
                                                            Registration
Statement on Form S-1
                                                            Filed September 9,
2020
                                                            File No. 333-248292

       Dear Mr. Klassen:

                                                        We have reviewed your
amended registration statement and have the following comment.


              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1

       Exhibits

   1.                                                   Please revise your
legal opinion to reflect the number of shares listed in your registration
                                                        statement. We note, in
this regard, that your registration statement references an offering
                                                        of 6,540,00 shares
whereas your legal opinion discusses up to 6,450,000 shares.
 Preston Klassen, M.D.
Metacrine, Inc.
September 14, 2020
Page 2

        You may contact Tracie Mariner at (202) 551-3744 or Kevin Vaughn at
(202) 551-3494
if you have questions regarding comments on the financial statements and
related
matters. Please contact Courtney Lindsay at (202) 551-7237 or Celeste Murphy at
(202) 551-
3257 with any other questions.



FirstName LastNamePreston Klassen, M.D.                 Sincerely,
Comapany NameMetacrine, Inc.
                                                        Division of Corporation
Finance
September 14, 2020 Page 2                               Office of Life Sciences
FirstName LastName