United States securities and exchange commission logo
August 24, 2020
Carole Ben-Maimon
Chief Executive Officer
Larimar Therapeutics, Inc.
Three Bala Plaza E Ste 506
Bala Cynwyd, PA 19004
Re: Larimar
Therapeutics, Inc.
Registration
Statement on Form S-3
Filed August 14,
2020
File No. 333-246370
Dear Dr. Ben-Maimon:
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 Laura
Crotty at (202) 551-7614 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Rachael M. Bushey