VIA EDGAR
August 19, 2020
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Christopher Edwards |
| Dorrie Yale |
| Michael Fay |
| Jeanne Baker |
| Re: | resTORbio, Inc. |
| Acceleration Request for Registration Statement on Form S-4 |
| File No. 333-239372 |
Ladies and Gentlemen,
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), resTORbio, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to August 20, 2020, at 4:01 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.
The Registrant respectfully requests that you notify Andrew H. Goodman of Goodwin Procter LLP of such effectiveness by telephone at (617) 570-1861.
If you have any questions regarding this request, please contact Mr. Goodman at the number above.
| Sincerely,
RESTORBIO, INC. |
| /s/ Chen Schor |
| Chen Schor President and Chief Executive Officer |
| cc: | Andrew H. Goodman, Esq., Goodwin Procter LLP |