September 25, 2019
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Transportation and Leisure
100 F Street, N.E.
Washington, D.C. 20549
Attention: Anne Parker
Laura Nicholson
| Re: | Calyxt, Inc. | |
| Registration Statement on Form S-3 (Registration No. 333-233231) |
Ladies and Gentlemen:
On behalf of Calyxt, Inc. (the “Company”), the undersigned hereby requests, pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, that the effective time of the Registration Statement on Form S-3 (File No. 333-233231) (the “Registration Statement”) of the Company be accelerated to 4:00 p.m., Eastern Time, on September 27, 2019, or as soon as practicable thereafter. The Company respectfully requests that you notify Peter E. Devlin of such effectiveness by a telephone call to (212) 326-3978.
Please contact Peter E. Devlin at Jones Day at (212) 326-3978 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
| Very truly yours, | ||
| CALYXT, INC. | ||
| By: | /s/ Debra H. Frimerman | |
| Name: Debra H. Frimerman | ||
| Title: General Counsel | ||
| cc: | Peter E. Devlin | |
| Jones Day |