Pandion Therapeutics Holdco LLC
134 Coolidge Avenue
Watertown, Massachusetts 02472
July 14, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Pandion Therapeutics Holdco LLC |
Registration Statement on Form S-1
File No. 333-239500
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Pandion Therapeutics Holdco LLC (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-239500), as amended, so that it may become effective at 4:30 p.m. Eastern time on July 16, 2020, or as soon thereafter as practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff.
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Very truly yours, | ||
PANDION THERAPEUTICS HOLDCO LLC | ||
By: | /s/ Rahul Kakkar | |
Name: | Rahul Kakkar, M.D. | |
Title: | Chief Executive Officer |
Signature Page to Acceleration Request