July 20, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attn: Dillon Hagius and Irene Paik
| RE: | Caribou Biosciences, Inc. (the “Registrant”) – Request for Acceleration |
| Registration Statement on Form S-1, as amended |
| File No. 333-257604 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the Registrant hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-257604) (the “Registration Statement”), so that it may become effective at 4:00 p.m., Eastern Standard Time on Thursday, July 22, 2021, or as soon thereafter as practicable.
The Registrant hereby authorizes each of Ashok Mukhey and Wendy Grasso of Reed Smith LLP, attorneys for the Registrant, to orally modify or withdraw this request for acceleration.
The Registrant requests that it be notified of such effectiveness by a telephone call to Ashok Mukhey at (310) 968-5839 or, in his absence, Wendy Grasso at (917) 993-3645.
| CARIBOU BIOSCIENCES, INC. | ||
| By: | /s/ Rachel E. Haurwitz | |
| Name: Rachel E. Haurwitz | ||
| Title: President and Chief Executive Officer | ||