September 22, 2023

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:	TransCode Therapeutics, Inc.
	Registration Statement on Form S-1
	File No. No. 333-274251
	Withdrawal of Prior Acceleration Request

 

Ladies and Gentlemen:

 

Reference is made to our letter, filed as correspondence with the U.S. Securities and Exchange Commission via EDGAR on September 15, 2023, in which we requested the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 5:00 p.m. Eastern time, on September 19, 2023. We are no longer requesting that the Registration Statement be declared effective at that date and time, and we hereby formally withdraw our prior request for acceleration of the effective date of the above-captioned Registration Statement, as amended.

 

	Very truly yours,
	ThinkEquity LLC
	By	/s/ Kevin Mangan
	Name: Kevin Mangan
	Title: Managing Director, Head of Equity Syndicate