April 11, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Office of Life Sciences
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
Attn: Tamika Sheppard
| Re: | Lexeo Therapeutics, Inc. |
Registration Statement on Form S-1
File No. 333-278566
Acceleration Request
Requested Date: April 12, 2024
Requested Time: 4:30 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lexeo Therapeutics, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-278566) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Megan Baier at (312) 636-2073.
| Sincerely, |
| LEXEO THERAPEUTICS, INC. |
| /s/ Jenny R. Robertson |
| Jenny R. Robertson |
| Chief Business and Legal Officer |
| cc: | R. Nolan Townsend |
Lexeo Therapeutics, Inc.
Megan J. Baier
David G. Sharon
Wilson Sonsini Goodrich & Rosati, P.C.