GRAPHIC

 

Parc Eurasanté

 

VIA EDGAR

885, avenue Eugène Avinée

 

 

59120 Loos

 

 

France

 

 

 

 

March 22, 2019

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attn:

 

Ms. Sonia Bednarowski

 

 

Mr. Dietrich King

 

 

Ms. Vanessa Robertson

 

 

Ms. Lisa Vanjoske

 

Re:

 

GENFIT S.A.

 

 

Registration Statement on Form F-1

 

 

File No. 333-229907

 

Acceleration Request

Requested Date:

 

March 26, 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 U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form F-1 to become effective on March 26, 2019, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as its counsel may orally request via telephone call to the staff. The Registrant hereby authorizes each of Brian Leaf, Katie Kazem and Cailin Harris of Cooley LLP, counsel to the Registrant, to make such request on its behalf.

 

Once the Registration Statement has been declared effective, please orally confirm that event with Brian Leaf of Cooley LLP at +1 703 456 8053, or in his absence, Katie Kazem at +1 703 456 8043. Thank you for your assistance with this matter.

 

[Signature Page Follows]

 


 

 

Sincerely,

 

 

 

GENFIT S.A.

 

 

 

 

 

 

By:

  /s/ Jean-François Mouney

 

 

Jean-François Mouney

 

 

Chief Executive Officer

 

 

 

 

 

 

 

cc:

Laurent Lannoo, GENFIT S.A.

 

 

Marc Recht, Cooley LLP

 

 

Brian Leaf, Cooley LLP

 

 

Katie Kazem, Cooley LLP