TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 26, 2021 Daniel Char Secretary and General Counsel Evelo Biosciences, Inc. 620 Memorial Drive Cambridge, Massachusetts 02139 Re: Evelo Biosciences, Inc. Registration Statement on Form S-3 Filed August 23, 2021 File No. 333-259005 Dear Mr. Char: 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 Michael Davis at 202-551-4385 or Joe McCann at 202-551-6262 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Peter N. Handrinos