Yield10 Bioscience, Inc.
19 Presidential Way
Woburn, Massachusetts 01801
19 Presidential Way
Woburn, Massachusetts 01801
March 31, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Charles Eastman, Staff Accountant
Re: | Yield10 Bioscience, Inc. | |||||||||||||
Registration Statement on Form S-3 | ||||||||||||||
File No. 333-254830 | ||||||||||||||
Request for Acceleration | ||||||||||||||
Dear Mr. Eastman:
Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, Yield10 Bioscience, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-254830), so that it may become effective at 12:00 p.m. (Washington, D.C. time) on April 2, 2021, or as soon thereafter as practicable.
Please call Megan Gates, of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, at (617) 348-4443 with any comments or questions regarding this matter.
Very truly yours, Yield10 Bioscience, Inc. | ||||||||||||||
By: | /s/ Charles B. Haaser | |||||||||||||
Name: | Charles B. Haaser | |||||||||||||
Title: | Vice President, Finance, Chief Accounting Officer and Treasurer | |||||||||||||
cc: Yield10 Bioscience, Inc.
Oliver P. Peoples, Ph.D.
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
Megan N. Gates, Esq.