1405 Research Blvd, Suite 125
Rockville, MD 20850
February 1, 2021
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 4546
Washington, D.C. 20549
Ms. Laura Crotty
Mr. Tim Buchmiller
Ms. Christine Torney
Ms. Angela Connell
Sensei Biotherapeutics, Inc.
Registration Statement on Form S-1
File No. 333-252138
Requested Date: Wednesday, February 3, 2021
Requested Time: 5:30 P.M. Eastern Time
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the Registrant) hereby requests that the Securities and Exchange Commission (the Commission) take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-252138) (the Registration Statement) to become effective on February 3, 2021, at 5:30 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff (the Staff).
Once the Registration Statement has been declared effective, please orally confirm that event with Michael E. Tenta of Cooley LLP, counsel to the Registrant, at (650) 843-5636, or Mark Ballantyne of Cooley LLP at (703) 456-8084.
|Very truly yours,|
|Sensei Biotherapeutics, Inc.|
|President and Chief Executive Officer|
Erin Colgan, Sensei Biotherapeutics, Inc.
Michael E. Tenta, Cooley LLP
Brian F. Leaf, Cooley LLP
Mark Ballantyne, Cooley LLP
Seo Salimi, Goodwin Procter LLP