# EDGAR Filing Document

**Accession Number:** 0001805890
**File Stem:** 0001193125-23-075757
**Filing Date:** 2023-3
**Character Count:** 2383
**Document Hash:** 55cf6f11f41b94ac2eed0003ab776bc2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-075757.hdr.sgml**: 20230420

**ACCESSION NUMBER**: 0001193125-23-075757

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230321

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Fusion Pharmaceuticals Inc.
- **CENTRAL INDEX KEY:** 0001805890
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** Z4
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 270 LONGWOOD ROAD SOUTH
- **CITY:** HAMILTON
- **STATE:** A6
- **ZIP:** L8P 0A6
- **BUSINESS PHONE:** 289-799-0891

**MAIL ADDRESS:**
- **STREET 1:** 270 LONGWOOD ROAD SOUTH
- **CITY:** HAMILTON
- **STATE:** A6
- **ZIP:** L8P 0A6

**FUSION PHARMACEUTICALS INC.** 

**270 Longwood Road South** 

**Hamilton, Ontario, Canada, L8P 0A6** 

March 21, 2023

**<u>Via EDGAR Transmission</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: <u>Fusion Pharmaceuticals Inc.: Registration Statement on Form S-3 filed March 16, 2023 (File No. 333-270604)</u>

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "**Act**"), Fusion Pharmaceuticals Inc. (the "**Company**") hereby requests that the effective date of the above-referenced registration statement (the "**Registration Statement**") be accelerated to March 23, 2023, at 4:01 pm Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

If you have any questions regarding this request, please contact Siavosh Salimi of Goodwin Procter LLP at (212) 459-7234.

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| |
|:---|
|  Sincerely, |
|  Fusion Pharmaceuticals Inc. |
|  /s/ John Valliant |
|  John Valliant |
|  Chief Executive Officer |

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| | |
|:---|:---|
|  cc: | John Valliant, *Fusion Pharmaceuticals Inc*. |
|  | Maria Stahl, *Fusion Pharmaceuticals Inc*. |
|  | Mitch Bloom, Esq., *Goodwin Procter LLP* |
|  | Siavosh Salimi, Esq., *Goodwin Procter LLP* |

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