United States securities and exchange commission logo December 14, 2022 R. Michael Dudley Chief Executive Officer Transcode Therapeutics, Inc. 6 Liberty Square #2382 Boston, MA 02109 Re: Transcode Therapeutics, Inc. Registration Statement on Form S-3 Filed December 13, 2022 File No. 333-268764 Dear R. Michael Dudley: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Ada D. Sarmento at 202-551-3798 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Finnbarr Murphy, Esq.