T2 Biosystems, Inc.
101 Hartwell Avenue
Lexington, MA 02421
September 11, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | T2 Biosystems, Inc. |
Registration Statement on Form S-3
File No. 333-274182
To the addressee set forth above:
Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of T2 Biosystems, Inc., respectfully requests that the effective date of the Registration Statement on Form S-3 referred to above be accelerated so that it will become effective at 4:30 P.M. Eastern Time on September 12, 2023, or as soon as practicable thereafter.
If you have any questions or require additional information, please contact N. Danny Shulman, Esq. of Latham & Watkins LLP at (212) 906-4510, or in his absence, Evan G. Smith, Esq. of Latham & Watkins LLP at (617) 948-6089. Thank you for your assistance and cooperation in this matter.
| Very truly yours, | ||
| T2 BIOSYSTEMS, INC. | ||
| By: |
/s/ Michael T. Gibbs | |
| Michael T. Gibbs | ||
| General Counsel | ||
| cc: | Evan G. Smith, Latham & Watkins LLP |
N. Danny Shulman, Latham & Watkins LLP