WAVE LIFE SCIENCES LTD.
8 Cross Street #10-00, PWC Building
Singapore 048424
February 2, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| RE: | WAVE Life Sciences Ltd. |
Registration Statement on Form S-3, as amended
File No. 333-215428
Acceleration Request
Ladies and Gentlemen:
With respect to the above-referenced Registration Statement on Form S-3, as amended (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, the undersigned hereby respectfully requests, on behalf of WAVE Life Sciences Ltd. (the “Company”), that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement to Monday, February 6, 2017, at 4:00 p.m. Eastern Time, or as soon as practicable thereafter.
The cooperation of the staff in meeting the timetable described above is very much appreciated.
Please call Brian Keane or John Condon of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (617) 542-6000, with any comments or questions regarding the Registration Statement.
| Very truly yours, |
| WAVE LIFE SCIENCES LTD. |
| /s/ Keith Regnante |
| Keith Regnante |
| Chief Financial Officer |
| cc: | Josh Samples, Securities and Exchange Commission |
Joseph McCann, Securities and Exchange Commission
Linda Rockett, Esq., General Counsel, Wave Life Sciences Ltd.
Brian P. Keane, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
John P. Condon, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.