VIA EDGAR
December 21, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Ms. Doris Stacey Gama |
| Mr. Joe McCann |
| Re: |
Korro Bio, Inc. | |||
| Acceleration Request for Registration Statement on Form S-1 | ||||
| File No. 333-275353 | ||||
| Acceleration Request | ||||
| Requested Date: |
December 22, 2023 | |||
| Requested Time: |
4:05 p.m., Eastern Time | |||
Dear Ms. Gama and Mr. McCann:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Korro Bio, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to December 22, 2023, at 4:05 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP, by calling Marianne Sarrazin at (415) 733-6134.
If you have any questions regarding this request, please contact Marianne Sarrazin of Goodwin Procter LLP at (415) 733-6134.
| Sincerely, |
| KORRO BIO, INC. |
| /s/ Ram Aiyar |
| Ram Aiyar |
| President, Chief Executive Officer and Director |
| Korro Bio, Inc. |
| cc: | Vineet Agarwal, Chief Financial Officer, Korro Bio, Inc. Shelby Walker, General Counsel, Korro Bio, Inc. Kingsley L. Taft, Esq., Goodwin Procter LLP Daniel Hughes, Esq., Goodwin Procter LLP |