TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 30, 2022 David Kirn, M.D. Chief Executive Officer 4D Molecular Therapeutics, Inc. 5858 Horton Street #455 Emeryville, California 94608 Re: 4D Molecular Therapeutics, Inc. Registration Statement on Form S-3 Filed August 23, 2022 File No. 333-267013 Dear Dr. Kirn: 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 Dillon Hagius at 202-551-7967 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Mark V. Roeder