TEXT-EXTRACT 2 filename2.txt May 29, 2019 John Schroer Chief Financial Officer Translate Bio, Inc. 29 Hartwell Avenue Lexington, MA 02421 Re: Translate Bio, Inc. Registration Statement on Form S-1 Filed May 24, 2019 File No. 333-231743 Dear Mr. Schroer: 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 Sonia Bednarowski at 202-551-3666 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance