# EDGAR Filing Document

**Accession Number:** 0001907108
**File Stem:** 0001193125-25-149103
**Filing Date:** 2025-6
**Character Count:** 4020
**Document Hash:** 83923d4b7bc35f02e2fcb8f770ea4a72
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-149103.hdr.sgml**: 20250829

**ACCESSION NUMBER**: 0001193125-25-149103

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250626

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lexeo Therapeutics, Inc.
- **CENTRAL INDEX KEY:** 0001907108
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 854012572
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 345 PARK AVENUE SOUTH
- **STREET 2:** FLOOR 6
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10010
- **BUSINESS PHONE:** (212) 547-9879

**MAIL ADDRESS:**
- **STREET 1:** 345 PARK AVENUE SOUTH
- **STREET 2:** FLOOR 6
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10010

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| | |
|:---|:---|
| ![LOGO](g44396page001.jpg)  | Wilson Sonsini Goodrich & Rosati Professional Corporation<br>1301 Avenue of Americas<br> New York, NY 10019<br>O: 212.999.5800<br> F: 650.493.6811 |

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June 26, 2025

***<u>Via EDGAR & Secure File Transfer</u>***

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

Washington, D.C. 20549

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| | |
|:---|:---|
| Attention: | Daniel Crawford |
|  | Tim Buchmiller |
| **Re:** | **Lexeo Therapeutics, Inc.** |
|  | **Registration Statement on Form S-3** |
|  | **Filed June 13, 2025** |
|  | **File No. 333-288025** |

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Ladies and Gentlemen:

On behalf of our client, Lexeo Therapeutics, Inc. (the "**Company**"), we hereby submit this letter in response to the comment from the staff (the "**Staff**") of the Securities and Exchange Commission (the "**Commission**") contained in its letter dated June 18, 2025, relating to the above referenced Registration Statement on Form S-3 (the "**Registration Statement**"). We are concurrently submitting via EDGAR this letter and Amendment No. 1 to the Registration Statement ("**Revised Registration Statement**").

In this letter, we have recited the comment from the Staff in italicized, bold type and have followed the comment with the Company's response.

AUSTIN BEIJING BOSTON BOULDER BRUSSELS HONG KONG LONDON LOS ANGELES NEW YORK PALO ALTO

SALT LAKE CITY SAN DIEGO SAN FRANCISCO SEATTLE SHANGHAI WASHINGTON, DC WILMINGTON, DE

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Securities and Exchange Commission

June 26, 2025

**<u>Registration Statement on Form S-3</u>**

**<u>General</u>**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;***1.***  ***In relation to the 20,840,394 shares of common stock underlying the Warrant Shares issued in the Private Placement on May 28, 2025, please tell us your basis for registering the offering of these shares on a primary basis. In this regard, we note your disclosure on page 4 that the Warrant Shares were issued pursuant to Section 4(a)(2) of the Securities Act, that each Selling Shareholder represented that they were an "accredited investor" as defined in Regulation D of the Securities Act, and that "[t]he Warrants are exercisable at any time," such that the Warrants are exercisable within one year. Please consider the rationale set out in Securities Act Sections C&DI Questions 103.04, 139.08 and 239.15.*** 

The Company respectfully acknowledges the Staff's comment and has revised the Registration Statement to reflect the registration of the offering of 41,630,514 shares of common stock only on a secondary basis.

\*\*\*\*\*

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Securities and Exchange Commission

June 26, 2025

Please direct any questions regarding the Company's response or the Revised Registration Statement to me at (312) 636-2073 or mbaier@wsgr.com.

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| |
|:---|
| Sincerely, |
| WILSON SONSINI GOODRICH & ROSATI |
| Professional Corporation |
| /s/ Megan J. Baier |
| Megan J. Baier |

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cc: R. Nolan Townsend, Lexeo Therapeutics, Inc.

Jenny R. Robertson, Lexeo Therapeutics, Inc.

David G. Sharon, Wilson Sonsini Goodrich & Rosati, Professional Corporation