VIA EDGAR
August 23, 2022
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Dillon Hagius
| Re: | Talaris Therapeutics, Inc. |
Acceleration Request for Registration Statement on Form S-3
File No. 333-266875
Dear Mr. Hagius,
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Talaris Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to August 25, 2022, 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.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Gabriela Morales-Rivera at (617) 570-1329.
If you have any questions regarding this request, please contact Sarah Ashfaq of Goodwin Procter LLP at (212) 459-7238 or Gabriela Morales-Rivera of Goodwin Procter LLP at (617) 570-1329.
| Sincerely, |
| TALARIS THERAPEUTICS, INC. |
| /s/ Scott Requadt |
| Scott Requadt |
| Chief Executive Officer and President |
| cc: | Mary Kay Fenton, Talaris Therapeutics, Inc. |
Sarah Ashfaq, Esq., Goodwin Procter LLP
Gabriela Morales-Rivera, Esq., Goodwin Procter LLP