September 15, 2023




U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, NE

Washington, DC 20549-3233


Attention: Tim Buchmiller


Re:          TransCode Therapeutics, Inc.

Acceleration Request for Registration Statement on Form S-1, as amended

File No. 333-274251


Dear Mr. Buchmiller:


Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), TransCode Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to September 19, 2023, at 5:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter 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 responsibilities under the Act.


Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Finn Murphy at (212) 459-7257.


Please contact Michael Bison and Finnbarr Murphy of Goodwin Procter LLP via telephone at (617) 570-1933 and (212) 459-7257 or via e-mail ( or, respectively, with any questions.


  /s/ Robert Michael Dudley

Robert Michael Dudley

Chief Executive Officer


cc: Thomas A. Fitzgerald, TransCode Therapeutics, Inc.
  Michael Bison, Goodwin Procter LLP
  Finn Murphy, Goodwin Procter LLP