Cyclerion Therapeutics, Inc.
301 Binney Street
Cambridge, Massachusetts 02142
March 12, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Healthcare and Insurance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Christine Westbrook / Suzanne Hayes Legal
Sasha Parikh / Angela Connell Accounting
Re: Acceleration Request for Cyclerion Therapeutics, Inc.
Registration Statement on Form 10
CIK No. 0001755237
Ladies and Gentlemen:
Reference is made to the Registration Statement on Form 10 (File No. 001-38787) (as amended to date, the Registration Statement), filed by Cyclerion Therapeutics, Inc. (the Company) with the U.S. Securities and Exchange Commission (the Commission).
Ironwood Pharmaceuticals, Inc. (Ironwood) has set March 19, 2019 as the record date for the distribution of the shares of common stock of the Company, which is scheduled to occur on April 1, 2019. Pursuant to Section 12(d) of the Securities Exchange Act of 1934, as amended, and Rule 12d1-2 promulgated thereunder, the Company hereby requests that the effective date for the Registration Statement be accelerated to 4:00 p.m., Eastern time, on March 14, 2019, or as soon as practicable thereafter.
If the Commission has any questions or comments concerning this letter, or if you require any additional information, please feel free to contact William J. Michener of Ropes & Gray LLP at (617) 951-7247. The Company requests that it be notified of the effectiveness of the Registration Statement by a telephone call to Mr. Michener.
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CYCLERION THERAPEUTICS, INC. |
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/s/ William Huyett |
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William Huyett |
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President |