September 25, 2019
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
|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,|
|Name: Debra H. Frimerman|
|Title: General Counsel|
|cc:||Peter E. Devlin|