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
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
|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.
|Very truly yours,|
|Unity Biotechnology, Inc.|
|By:||/s/ Keith R. Leonard|
|Keith R. Leonard Jr.|
|Chief Executive Officer|
|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|