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United States securities and exchange commission logo
August 2, 2021
Robert Azelby
Chief Executive Officer
Eliem Therapeutics, Inc.
23515 NE Novelty Hill Road, Suite B221 #125
Redmond, WA 98053
Re: Eliem Therapeutics,
Inc.
Amendment No. 1 to
Registration Statement on Form S-1
Filed August 2,
2021
File No. 333-257980
Dear Mr. Azelby:
We have reviewed your amended 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.
Amendment No. 1 to Registration Statement on Form S-1
Notes to Condensed Consolidated Financial Statements
Note 9. Subsequent Events, page F-43
1. Please quantify the
amount of the stock compensation expense you expect to recognize for
the grants issued
subsequent to March 31, 2021.
Robert Azelby
FirstName LastNameRobert Azelby
Eliem Therapeutics, Inc.
Comapany
August NameEliem Therapeutics, Inc.
2, 2021
August
Page 2 2, 2021 Page 2
FirstName LastName
You may contact Sasha Parikh at 202-551-3627 or Vanessa Robertson at
202-551-3649 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Dillon Hagius at 202-551-7967 or Jeffrey Gabor at 202-551-2544 with any
other
questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Alan Hambelton, Esq.