Mail Stop 3-9

							November 22, 2004


Michael D. Loberg
Chief Executive Officer
NitroMed, Inc.
125 Spring Street
Lexington, Massachusetts 02421

Re:	NitroMed, Inc.
Registration Statement on Form S-1
File Number 333-120280

Dear Mr. Loberg:

	We have limited our review of your registration statement to
resolution of your pending confidential treatment request.  After any
issues that arise during our examination of the request have been
satisfied, we will consider your request for acceleration of the
effective date of the registration statement.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to be
certain that they have provided all information investors require for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they are
responsible for the accuracy and adequacy of the disclosures they
have made.

	Notwithstanding our comments, in the event the company requests
acceleration of the effective date of the pending registration
statement, it should furnish a letter, at the time of such request,
acknowledging that:

* should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;

* the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the company from its full responsibility for the adequacy and
accuracy of the disclosure in the filing; and

* the company may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

	In addition, please be advised that the Division of Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in connection with our review of your
filing or in response to our comments on your filing.

	We will consider a written request for acceleration of the
effective date of the registration statement as a confirmation of the
fact that those requesting acceleration are aware of their respective
responsibilities under the Securities Act of 1933 and the Securities
Exchange Act of 1934 as they relate to the proposed public offering
of the securities specified in the above registration statement.  We
will act on the request and, pursuant to delegated authority, grant
acceleration of the effective date.

	Please contact Albert Lee at (202) 824-5522 or me at (202) 942-
1840 with any questions.


								Sincerely,



								Jeffrey P. Riedler
								Assistant Director

cc:	Steven D. Singer, Esq.
	Wilmer Cutler Pickering Hale and Dorr LLP
	60 State Street
	Boston, Massachusetts 02109
Michael D. Loberg
NitroMed, Inc.
November 22, 2004
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