100 High Street, 28th Floor
Boston, MA 02110
April 14, 2021
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
|Re:||Catabasis Pharmaceuticals, Inc.|
Registration Statement on Form S-3
File No. 333-254174
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Catabasis Pharmaceuticals, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-254174) (the “Registration Statement”), so that it may become effective at 4:00 p.m. Eastern time on April 16, 2021, or as soon thereafter as practicable.
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Very truly yours,
Catabasis Pharmaceuticals, Inc.
|By:||/s/ Ben Harshbarger|
|Title:||Senior Vice President, General Counsel|
[Signature Page to Request for Acceleration]