United States securities and exchange commission logo May 25, 2023 Tom Fitzgerald Chief Financial Officer Transcode Therapeutics, Inc. 6 Liberty Square, #2382 Boston, MA 02109 Re: Transcode Therapeutics, Inc. Registration Statement on Form S-1 Filed May 19, 2023 File No. 333-272082 Dear Tom Fitzgerald: 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 Lauren Hamill at 303-844-1008 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Finnbarr Murphy