Unity Biotechnology, Inc.
285 East Grand Ave.
South San Francisco, CA 94080
December 7, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
Securities and Exchange Commission
Washington, D.C. 20549
Attention: Joshua Gorsky
| Re: | Unity Biotechnology, Inc. |
Registration Statement on Form S-3
Filed on December 6, 2023
File No. 333-275924 (the “Registration Statement”)
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, Unity Biotechnology, Inc. (the “Company”) hereby respectfully requests acceleration of the effective date of the Registration Statement, so that it may become effective at 4:30 p.m., Eastern Time, on December 8, 2023, or as soon thereafter as practicable.
Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Alla Digilova, Esq. at (212) 659-4993.
| Very truly yours, | ||
| UNITY BIOTECHNOLOGY, INC. | ||
| By: | /s/ Anirvan Ghosh | |
| Anirvan Ghosh | ||
| Chief Executive Officer | ||
| cc: | Alla Digilova, Esq., Haynes and Boone, LLP |