TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 15, 2022 Mahesh Karande President and Chief Executive Officer Omega Therapeutics, Inc. 20 Acorn Park Drive Cambridge, MA 02140 Re: Omega Therapeutics, Inc. Registration Statement on Form S-3 Filed November 8, 2022 File No. 333-268254 Dear Mahesh Karande: 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 Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Wesley C. Holmes