CARGO Therapeutics, Inc.
1900 Alameda De Las Pulgas, Suite 350
San Mateo, California 94403
November 7, 2023
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549-6010
| Attention: | Christine Torney |
| Mary Mast |
| Jimmy McNamara |
| Tim Buchmiller |
| Re: | CARGO Therapeutics, Inc. Registration Statement on Form S-1 (Registration No. 333-275113) |
To the addresses set forth above:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-275113) (the “Registration Statement”) of CARGO Therapeutics, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on November 9, 2023, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Phillip Stoup at (415) 395-8216 or Benjamin A. Potter at (650) 470-4809.
Thank you for your assistance in this matter.
| Sincerely, | ||
| CARGO THERAPEUTICS, INC. | ||
| By: | /s/ Gina Chapman | |
| Gina Chapman | ||
| Chief Executive Officer | ||
| cc: | Anup Radhakrishnan, CARGO Therapeutics, Inc. |
Halley Gilbert, CARGO Therapeutics, Inc.
Benjamin A. Potter, Latham & Watkins LLP
B. Shayne Kennedy, Latham & Watkins LLP
Phillip S. Stoup, Latham & Watkins LLP
Denny Won, Cooley LLP
Charles S. Kim, Cooley LLP
Kristin VanderPas, Cooley LLP
Dave Peinsipp, Cooley LLP