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United States securities and exchange commission logo
October 30, 2023
Matt Bartholomae
General Counsel
Selecta Biosciences, Inc.
65 Grove Street
Watertown, MA 02472
Re: Selecta
Biosciences, Inc.
Registration
Statement on Form S-3
Filed October 25,
2023
File No. 333-275171
Dear Matt Bartholomae:
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 Tamika
Sheppard at 202-551-8346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Sarah Griffiths