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                             September 6, 2023

       Mary Kay Fenton
       Chief Financial Officer
       Talaris Therapeutics, Inc.
       93 Worcester St.
       Wellesley, MA 02481

                                                        Re: Talaris
Therapeutics, Inc.
                                                            Amendment No.1 to
Registration Statement on Form S-4
                                                            Filed August 25,
2023
                                                            File No. 333-273335

       Dear Mary Kay Fenton:

              We have reviewed your amended registration statement and have the
following
       comment. In our comment, we may ask you to provide us with information
so we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
August 16, 2023 letter.

       Amendment No. 1 to Registration Statement on Form S-4

       Tourmaline's Pipeline, page 309

   1.                                                   We note your response
to our previous comment 25 and reissue in part. On page 314 you
                                                        state that Tourmaline
has not received IND approval at this time for the clinical trials
                                                        indicated in the
pipeline table for ASCVD. Since the pipeline table could read as showing
                                                        that Tourmaline is
currently in clinical trials, please revise your table as appropriate to
                                                        more clearly show the
current status of ASCVD.
 Mary Kay Fenton
FirstName  LastNameMary
Talaris Therapeutics, Inc. Kay Fenton
Comapany 6,
September  NameTalaris
              2023       Therapeutics, Inc.
September
Page 2     6, 2023 Page 2
FirstName LastName
       You may contact Christine Torney at 202-551-3652 or Daniel Gordon at
202-551-3486 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Doris Stacey Gama at 202-551-3188 or Tim Buchmiller at 202-551-3635
with any other
questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Life
Sciences
cc:      Sarah Ashfaq, Esq.