# EDGAR Filing Document

**Accession Number:** 0001827087
**File Stem:** 0001193125-23-082201
**Filing Date:** 2023-3
**Character Count:** 2437
**Document Hash:** 1268a078bba49f136675cf061a5be103
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-082201.hdr.sgml**: 20230427

**ACCESSION NUMBER**: 0001193125-23-082201

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230328

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Vigil Neuroscience, Inc.
- **CENTRAL INDEX KEY:** 0001827087
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 100 FORGE ROAD
- **STREET 2:** SUITE 700
- **CITY:** WATERTOWN
- **STATE:** MA
- **ZIP:** 02472
- **BUSINESS PHONE:** 857-254-4445

**MAIL ADDRESS:**
- **STREET 1:** 100 FORGE ROAD
- **STREET 2:** SUITE 700
- **CITY:** WATERTOWN
- **STATE:** MA
- **ZIP:** 02472

**VIA EDGAR** 

March 28, 2023

United States Securities and Exchange Commission

Office of Life Sciences

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Vigil Neuroscience, Inc.**  |

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**Acceleration Request for Registration Statement on Form S-3** 

**File No. 333-270710** 

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "**Act**"), Vigil Neuroscience, Inc. (the "**Company**") hereby requests that the effective date of the above-referenced registration statement (the "**Registration Statement**") be accelerated to March 30, 2023, at 4:01 p.m., 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.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Gabriela Morales-Rivera at (617) 570-1329. If you have any questions regarding this request, please contact Gabriela Morales-Rivera of Goodwin Procter LLP at (617) 570-1329.

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| |
|:---|
| Sincerely, |
| Vigil Neuroscience, Inc. |
| */s/ Ivana Magovčević-Liebisch* |
| Ivana Magovčević-Liebisch |
| President and Chief Executive Officer |

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cc: Christopher Verni, *Vigil Neuroscience, Inc.*

Gabriela Morales-Rivera, *Goodwin Procter LLP*