TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 11, 2023 Martin Mackay, Ph.D. Chief Executive Officer Rallybio Corp 234 Church Street, Suite 1020 New Haven, CT 06510 Re: Rallybio Corp Registration Statement on Form S-3 Filed May 9, 2023 File No. 333-271748 Dear Martin Mackay: 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 Jason Drory at 202-551-8342 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Zach Blume