Gritstone Oncology, Inc.
5858 Horton Street, Suite 210
Emeryville, California 94608
September 25, 2018
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
| Attention: | Mary Beth Breslin |
| Ada D. Sarmento |
| Jim B. Rosenberg |
| Rolf Sundwall |
| Re: | Gritstone Oncology, Inc. Registration Statement on Form S-1 (Registration No. 333-226976) |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-226976) (the “Registration Statement”) of Gritstone Oncology, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on September 27, 2018, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Brian Cuneo at (650) 463-3014.
Thank you for your assistance in this matter.
| Very truly yours, | ||
| GRITSTONE ONCOLOGY, INC. | ||
| By:
|
/s/ Andrew Allen
| |
| Andrew Allen, M.D., Ph.D. | ||
| President and Chief Executive Officer | ||
| CC: | Jean-Marc Bellemin, Gritstone Oncology, Inc. |
| Alan C. Mendelson, Latham & Watkins LLP |
| Brian J. Cuneo, Latham & Watkins LLP |
| David Peinsipp, Cooley LLP |