430 East 29th Street, Suite 940 New York, New York 10016 | VIA EDGAR |
June 17, 2019
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: | Ms. Dorrie Yale |
Mr. Joe McCann |
Mr. Mark Brunhofer |
Ms. Mary Mast |
Re: | Prevail Therapeutics Inc. |
Registration Statement on Form S-1 |
File No. 333-231754 |
Ladies and Gentlemen:
Prevail Therapeutics Inc. (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-231754) (the “Registration Statement”) to become effective on Wednesday, June 19, 2019, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of Divakar Gupta and Marc Recht of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with Divakar Gupta of Cooley LLP, counsel to the Registrant, at (212) 479-6474, or in his absence, Marc Recht of Cooley LLP at (617) 937-2316.
[Signature page follows.]
Very truly yours, | ||
Prevail Therapeutics Inc. | ||
By: | /s/ Asa Abeliovich | |
Asa Abeliovich, M.D., Ph.D. | ||
President and Chief Executive Officer |
cc: | Brett Kaplan, Prevail Therapeutics Inc. |
Emily Minkow, Prevail Therapeutics Inc. |
Divakar Gupta, Cooley LLP |
Marc Recht, Cooley LLP |
Alison Haggerty, Cooley LLP |
Nathan Ajiashvili, Latham & Watkins LLP |