TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 12, 2021 Preston Klassen, M.D. President and Chief Executive Officer Metacrine, Inc. 3985 Sorrento Valley Blvd., Suite C San Diego, CA 92121 Re: Metacrine, Inc. Registration Statement on Form S-3 Filed October 4, 2021 File No. 333-260023 Dear Dr. Klassen: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Dillon Hagius at 202-551-7967 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Karen Deschaine