TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 2, 2020 Praveen P. Tipirneni, M.D. President and Chief Executive Officer Morphic Holding, Inc. 35 Gatehouse Drive, A2 Waltham, MA 02451 Re: Morphic Holding, Inc. Registration Statement on Form S-3 Filed July 1, 2020 File No. 333-239607 Dear Dr. Tipirneni: 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 Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Julia Forbess, Esq.