-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 V51Y5eKCk0GLvledct8AkqpPtuu0nRAok9F23Viu/exsGm+il5z7e37Bq8FPAPOQ
 cjABY6XdQNqAi5ld/n0rFA==

<SEC-DOCUMENT>0001047469-04-036208.txt : 20050720
<SEC-HEADER>0001047469-04-036208.hdr.sgml : 20050720
<ACCEPTANCE-DATETIME>20041206133022
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001047469-04-036208
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20041206

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NITROMED INC
		CENTRAL INDEX KEY:			0000927829
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				223159793
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		12 OAK PARK DR
		CITY:			BEDFORD
		STATE:			MA
		ZIP:			01730
		BUSINESS PHONE:		7816859700

	MAIL ADDRESS:	
		STREET 1:		12 OAK PARK DR
		CITY:			BEDFORD
		STATE:			MA
		ZIP:			01730
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
<Page>
                                 NITROMED, INC.
                                125 SPRING STREET
                         LEXINGTON, MASSACHUSETTS 02421

                       -----------------------------------


                                December 6, 2004


BY EDGAR SUBMISSION

Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C.  20549
Attention: Albert C. Lee

       Re: NITROMED, INC.
           REGISTRATION STATEMENT ON FORM S-1
           COMMISSION FILE NO. 333-120280
           REQUEST FOR ACCELERATION


Dear Mr. Lee:

       In accordance with Rule 461 under the Securities Act of 1933, as amended,
NitroMed, Inc. hereby requests acceleration of the effective date of the
above-referenced Registration Statement on Form S-1 so that it may become
effective at 3:00 p.m. Eastern time, on Tuesday, December 7, 2004, or as soon
thereafter as may be practicable.


                                         Very truly yours,

                                         /s/ Michael D. Loberg

                                         Michael D. Loberg
                                         PRESIDENT AND CHIEF EXECUTIVE OFFICER

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----