CORRESP
LOGO   

455 Mission Bay Blvd South

Suite 545

San Francisco, CA 94158

October 26, 2018

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Attn:

Amanda Ravitz

    

Geoffrey Kruczek

 

Re:

Twist Bioscience Corporation Acceleration Request

Acceleration Request

 

  Requested Date:

October 30, 2018

  Requested Time:

5:00 p.m. Eastern Time

Ladies and Gentlemen:

Twist Bioscience Corporation (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to declare the Company’s Registration Statement on Form S-1 (File No. 333-227672), as amended, effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

The Company hereby authorizes Peter M. Lamb or Andrew D. Thorpe, both of whom are attorneys with the Company’s outside legal counsel, Orrick, Herrington & Sutcliffe LLP, to orally modify or withdraw this request for acceleration.

The Company requests that it be notified of such effectiveness by a telephone call to Mr. Lamb at (650) 289-7117, or in his absence, Mr. Thorpe at (415) 773-5970.

[Signature page follows]


Sincerely,
TWIST BIOSCIENCE CORPORATION
By:  

/s/ Mark Daniels

  Name:   Mark Daniels
  Title:   General Counsel, Secretary and Chief Ethics and Compliance Officer

 

cc:

Emily Leproust, Twist Bioscience Corporation

    

Andrew D. Thorpe, Orrick, Herrington & Sutcliffe, LLP

    

Peter M. Lamb, Orrick, Herrington & Sutcliffe, LLP

    

Brian J. Cuneo, Latham & Watkins LLP