FLEX PHARMA, INC.
31 St. James Avenue, 6th Floor
Boston, MA 02116
May 16, 2019
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 4720
Washington, D.C. 20549
Attn: Jeff Gabor
| Re: | Flex Pharma, Inc. |
Registration Statement on Form S-3
File No. 333-231010
Acceleration Request
Requested Date: Friday, May 17, 2019
Requested Time: 4:00 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-3 (File No. 333-231010) (the “Registration Statement”) to become effective on Friday, May 17, 2019, at 4:00 p.m. Eastern time, or as soon thereafter as is practicable.
| Very truly yours,
Flex Pharma, Inc. | ||
| /s/ John McCabe | ||
| By: Title: |
John McCabe Chief Financial Officer | |