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United States securities and exchange commission logo
June 25, 2024
Gina Chapman
Chief Executive Officer
CARGO Therapeutics, Inc.
835 Industrial Road, Suite 400
San Carlos, CA 94070
Re: CARGO Therapeutics,
Inc.
Registration
Statement on Form S-1
Filed June 17, 2024
File No. 333-280249
Dear Gina Chapman:
This is to advise you that we have not reviewed and will not
review your registration
statement.
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 Jessica
Dickerson at 202-551-8013 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Phillip S. Stoup, Esq.