United States securities and exchange commission logo
March 22, 2022
John Celebi
President and Chief Executive Officer
Sensei Biotherapeutics, Inc.
451 D Street, Suite 710
Boston, Massachusetts 02210
Re: Sensei
Biotherapeutics, Inc.
Registration
Statement on Form S-3
Filed March 15,
2022
File No. 333-263567
Dear Mr. Celebi:
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 Michael Davis at 202-551-4385 or Celeste Murphy at
202-551-3257 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Mark Ballantyne