T2 BIOSYSTEMS, INC.
101 Hartwell Ave.
Lexington, MA 02421
October 22, 2018
VIA EDGAR
Tim Buchmiller
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | T2 Biosystems, Inc. |
Registration Statement on Form S-3 (File No. 333-227847)
Dear Mr. Buchmiller:
In accordance with Rule 461 under the Securities Act of 1933, as amended, T2 Biosystems, Inc. (the “Company”) hereby requests the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:00 p.m. Eastern Time on Wednesday, October 24, 2018, or as soon thereafter as practicable.
If you have any questions or require additional information, please contact Evan Smith of Latham & Watkins LLP at (781) 434-6608. Thank you for your assistance and cooperation in this matter.
| Sincerely yours, | ||
| T2 Biosystems, Inc. | ||
| By: | /s/ Michael T. Gibbs | |
| Michael T. Gibbs | ||
| General Counsel | ||
| cc: | Johan V. Brigham, Esq. (via e-mail) |
Evan G. Smith, Esq. (via e-mail)
[Signature Page to Acceleration Request Letter (Registration Statement on Form S-3)]