Calyxt, Inc.
2800 Mount Ridge Road
Roseville, MN 55113
September 22, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Joshua Gorsky, Esq.
| RE: | Calyxt, Inc. |
Registration Statement on Form S-3 (File No. 333-267499)
Ladies and Gentlemen:
In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended, Calyxt, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective on September 26, 2022 at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable.
The Registrant also hereby requests that the Commission notify Peter Devlin of Jones Day at 212-326-3978 or pdevlin@jonesday.com to confirm that the Registration Statement has become effective.
Please contact Peter Devlin of Jones Day if you have any questions concerning the foregoing. Thank you for your attention to this matter.
| Very truly yours, | ||||
| CALYXT, INC. | ||||
| By: | /s/ William F. Koschak | |||
| Name: | William F. Koschak | |||
| Title: | Chief Financial Officer | |||
| cc: | Peter Devlin, Jones Day |