Lyra Therapeutics, Inc.
480 Arsenal Way
Watertown, MA 02472
July 6, 2023
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ben Richie
| Re: | Lyra Therapeutics, Inc. |
Registration Statement on Form S-3 Filed June 28, 2023
File No. 333-272981
To whom it may concern:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Lyra Therapeutics, Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-272981) be accelerated by the Securities and Exchange Commission to 4:30 p.m. Washington D.C. time on July 7, 2023 or as soon as practicable thereafter.
The Company requests that we be notified of such effectiveness by a telephone call to Wesley C. Holmes of Latham & Watkins LLP at (617) 948-6027 and that such effectiveness also be confirmed in writing.
| Very truly yours, | ||
| Lyra Therapeutics, Inc. | ||
| By: | /s/ Jason Cavalier | |
| Jason Cavalier | ||
| Chief Financial Officer | ||
| cc: | Wesley C. Holmes, Latham & Watkins LLP |