resTORbio, Inc.
500 Boylston Street, 12th Floor
Boston, Massachusetts 02116
February 8, 2019
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | resTORbio, Inc.: Registration Statement on Form S-3 filed February 1, 2019 |
| (File No. 333-229499) |
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 February 12, 2019, at 4:01 pm 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.
If you have any questions regarding this request, please contact Danielle Lauzon of Goodwin Procter LLP at (617) 570-1955.
| Sincerely, resTORbio, Inc. |
| /s/ Chen Schor |
| Chen Schor President and Chief Executive Officer |
| cc: | John McCabe, resTORbio, Inc. |
Nancy Brennan, Esq., resTORbio, Inc.
Mitchell S. Bloom, Esq., Goodwin Procter LLP
Danielle Lauzon, Esq., Goodwin Procter LLP