United States securities and exchange commission logo
April 2, 2021
Thomas Butler
Chief Executive Officer
Biomea Fusion, Inc.
726 Main Street
Redwood City, CA 94063
Re: Biomea Fusion, Inc.
Registration
Statement on Form S-1
Filed March 26,
2021
File No. 333-254793
Dear Mr. Butler:
We have reviewed your
registration statement and have the following comment.
Please respond to this letter by amending your registration
statement and providing the
requested information. If you do not believe our comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell
us why in your
response.
After reviewing any amendment to your registration statement and
the information you
provide in response to this comment, we may have additional comments.
Registration Statement on Form S-1
Prospectus Summary
Overview, page 1
1. We note your response
to prior comment 2 regarding the two programs in your pipeline
table on page 2 with
undisclosed targets which appear to be in the discovery phase.
Since your filing
contains minimal discussion of these two programs, it appears that these
programs are not
sufficiently material to your operations to warrant inclusion in the
pipeline table. Please
remove these two programs. We also believe that Optimization
should be depicted
under the Discovery column. A textual discussion of the program is a
more appropriate place
to make distinctions regarding different segments within a
particular phase.
Please revise accordingly.
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
Thomas Butler
Biomea Fusion, Inc.
April 2, 2021
Page 2
action by the staff.
Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.
You may contact Eric Atallah at 202-551-3663 or Daniel Gordon at
202-551-3486 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Dillon Hagius at 202-551-7967 or Ada D. Sarmento at 202-551-3798 with
any other
questions.
Sincerely,
FirstName LastNameThomas Butler
Division of
Corporation Finance
Comapany NameBiomea Fusion, Inc.
Office of Life
Sciences
April 2, 2021 Page 2
cc: Miles P. Jennings, Esq.
FirstName LastName