Unity Biotechnology, Inc.

3280 Bayshore Blvd

Brisbane, California 94005

April 30, 2018

VIA EDGAR AND E-MAIL

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

 

Attention:		Suzanne Hayes, Assistant Director James Rosenberg, Senior Assistant Chief Accountant Jeffrey Gabor, Staff Attorney Ada Sarmento, Staff Attorney Lisa Vanjoske, Assistant Chief Accountant Vanessa Robertson, Senior Staff Accountant
Re:		Unity Biotechnology, Inc. Registration Statement on Form S-1 (Registration No. 333-224163)

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-224163) (the “Registration Statement”) of Unity Biotechnology, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on May 2, 2018, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Brian Cuneo at (650) 463-3014.

Thank you for your assistance in this matter.

 

 

CC:	Tamara L. Tompkins, Unity Biotechnology, Inc.

Alan C. Mendelson, Latham & Watkins LLP

Mark V. Roeder, Latham & Watkins LLP

Brian J. Cuneo, Latham & Watkins LLP

Alan F. Denenberg, Davis Polk & Wardwell LLP