1455 Adams Drive
Menlo Park, CA 94025
September 12, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, DC 20549
Lauren S. Hamill
Registration Statement on Form S-4 (File No. 333-273101)
Ladies and Gentleman:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Act”), CohBar, Inc., a Delaware corporation (the “Company”), hereby respectfully requests that the effective time of the above-referenced Registration Statement on Form S-4 filed by the Company (the “Registration Statement”) be accelerated to 1:45 p.m., Eastern Standard Time, on September 12, 2023 or as soon thereafter as practicable, unless we or our outside counsel, Gibson, Dunn & Crutcher 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 obligations under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Gibson, Dunn & Crutcher LLP by calling Branden C. Berns at (415) 393-4631, or in his absence, Ryan A. Murr at (415) 393-8373. We also respectfully request that a copy of the written order from the U.S. Securities and Exchange Commission verifying the effective time of such Registration Statement be sent to Gibson, Dunn & Crutcher LLP, attention: Branden C. Berns, via email at email@example.com.
[Signature page follows]
|Very truly yours,|
|Name:||Joseph J. Sarret|
|Title:||Chief Executive Officer|
Jeff Biunno, CohBar, Inc.
Branden C. Berns, Gibson, Dunn & Crutcher LLP
[Signature Page to Acceleration Request]