United States securities and exchange commission logo

                          March 7, 2022

       Linda Rockett, Esq.
       Senior Vice President, General Counsel
       Wave Life Sciences Ltd.
       c/o 733 Concord Avenue
       Cambridge, MA 02138

                                                        Re: Wave Life Sciences
Statement on Form S-3
                                                            Filed March 3, 2022
                                                            File No. 333-263251

       Dear Ms. Rockett:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Tim
Buchmiller at (202) 551-3635 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              John P. Condon, Esq.