Calyxt, Inc.
600 County Road D.W., Suite 8
New Brighton, Minnesota 55112
May 15, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Justin Dobbie
| RE: | Calyxt, Inc. |
| Registration Statement on Form S-1 |
| File No. 333-224945 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), Calyxt, Inc. (the “Registrant”) hereby requests that the effective time of the above-referenced registration statement on Form S-1 (the “Registration Statement”) be accelerated and that such Registration Statement become effective on May 17, 2018 at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable. The Registrant also hereby requests that it be notified of such effectiveness by a telephone call to Boris Dolgonos, Jones Day, at 212-326-3430, or Peter Devlin, Jones Day, at 212-326-3978.
Please contact Boris Dolgonos of Jones Day at (212) 326-3430 if you have any questions concerning the foregoing. Thank you for your attention to this matter.
| Very truly yours, | ||
| CALYXT, INC. | ||
| By: | /s/ Federico Tripodi | |
| Federico Tripodi | ||
| Chief Executive Officer | ||
| cc: | Boris Dolgonos, Jones Day |
| Peter Devlin, Jones Day |