Biostage, Inc.
84 October Hill Road, Suite 11
Holliston, Massachusetts 01746
February 7, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: | Biostage, Inc. (the “Company”) |
Registration Statement on Form S-1 | |
File No. 333-215410 | |
Request for Acceleration |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company respectfully requests acceleration by the Securities and Exchange Commission (the “Commission”) of the effective date of the Registration Statement on Form S-1 (File No. 333-215410) (the “Registration Statement”) of the Company. The Company respectfully requests that the Registration Statement become effective as of 5:00 p.m., Washington, D.C. time, on February 9, 2017, or as soon as practicable thereafter.
The Company respectfully requests that it be notified of such effectiveness by a telephone call to Chad J. Porter of Burns & Levinson LLP at (617) 345-3686 and that such effectiveness also be confirmed in writing.
If you have any further questions or comments, or if you require any additional information, please contact the undersigned by telephone at (774) 233-7321 or our attorney, Chad J. Porter at the number above. Thank you for your assistance.
Very truly yours, | ||
Biostage, Inc. | ||
By: | /s/ Thomas McNaughton | |
Name: | Thomas McNaughton | |
Title: | Chief Financial Officer |
cc: | Chad J. Porter, Esq., Burns & Levinson LLP |