United States securities and exchange commission logo September 21, 2022 Debra Frimerman General Counsel Calyxt, Inc. 2800 Mount Ridge Road Roseville, MN 55113 Re: Calyxt, Inc. Registration Statement on Form S-3 Filed September 19, 2022 File No. 333-267499 Dear Ms. Frimerman: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Joshua Gorsky at 202-551-7836 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Peter E. Devlin