Calyxt, Inc.
2800 Mount Ridge Road
Roseville, MN 55113
April 14, 2023
CORRESPONDENCE FILED VIA EDGAR
Office of Industrial Applications and Services
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Margaret Schwartz
| Re: | Calyxt, Inc. |
Registration Statement on Form S-4 (File No. 333-269764)
Request for Acceleration of Effective Date
Dear Ms. Schwartz:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Calyxt, Inc. (the “Company”) hereby respectfully requests that the U.S. Securities and Exchange Commission accelerate the effective date and time of the above referenced Registration Statement on Form S-4 (the “Registration Statement”) and declare the Registration Statement effective as of 3:00 p.m. Eastern Time on April 18, 2023, or as soon thereafter as practicable.
The Company requests that it be notified of such effectiveness by a telephone call to John Butler of Sidley Austin LLP at (212) 839-8513. Thank you for your attention to this matter.
| cc: | John Butler, Sidley Austin LLP |
Peter Devlin, Jones Day
| Sincerely, |
| Calyxt, Inc. |
| /s/ Michael A. Carr |
| Michael A. Carr |
| Chief Executive Officer |