Yield10 Bioscience, Inc.
19 Presidential Way
Woburn, Massachusetts 01801
19 Presidential Way
Woburn, Massachusetts 01801
July 22, 2024
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
Attn: Nicholas O'Leary
Re: | Yield10 Bioscience, Inc. (the "Company") | |||||||||||||
Registration Statement on Form S-1, as amended (the "Registration Statement") | ||||||||||||||
File No. 333-278930 | ||||||||||||||
Dear Mr. O'Leary:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date for the above-referenced Registration Statement be accelerated to 4:00 p.m., Eastern Time, on July 24, 2024, or as soon as practicable thereafter. The Company’s common stock is currently traded on the over-the-counter market and quoted on the OTC QB market under the symbol “YTEN” https://www.otcmarkets.com/stock/YTEN/overview).
Please contact Megan Gates of Covington & Burling LLP at (617) 603-8805 or mgates@cov.com with any questions you may have regarding this request. In addition, please notify Ms. Gates by telephone when this request for acceleration has been granted.
| Respectfully, | ||||||||||||||
| Yield10 Bioscience, Inc. | ||||||||||||||
By: | /s/ Oliver P. Peoples | |||||||||||||
| Name: | Oliver P. Peoples | |||||||||||||
| Title: | President and Chief Executive Officer | |||||||||||||
cc: Megan Gates, Covington & Burling LLP