# EDGAR Filing Document

**Accession Number:** 0001785173
**File Stem:** 0001193125-23-032531
**Filing Date:** 2023-2
**Character Count:** 2300
**Document Hash:** 393e5e044551b8205a96db8a869e7b0f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-032531.hdr.sgml**: 20230321

**ACCESSION NUMBER**: 0001193125-23-032531

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230210

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** 89bio, Inc.
- **CENTRAL INDEX KEY:** 0001785173
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 831114349
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 142 SANSOME STREET
- **STREET 2:** SECOND FLOOR
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94104
- **BUSINESS PHONE:** (415) 432-9270

**MAIL ADDRESS:**
- **STREET 1:** 142 SANSOME STREET
- **STREET 2:** SECOND FLOOR
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94104

**89BIO, INC.** 

**142 Sansome Street, 2nd Floor** 

**San Francisco, CA 94104** 

***<u>VIA EDGAR</u>***

February 10, 2023

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E. Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **89bio, Inc.**  |

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**Registration Statement on Form S-3 (File No. 333-269471)** 

To Whom it May Concern:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), 89bio, Inc. (the "Company") hereby requests that the effective date of the above-referenced registration statement (the "Registration Statement") be accelerated to February 14, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Gibson, Dunn & Crutcher 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 obligations under the Act.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Gibson, Dunn & Crutcher LLP by calling Ryan A. Murr at (415) 393-8373.

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| |
|:---|
| Sincerely, |
| **89BIO, INC.** |
| /s/ Rohan Palekar |
| Rohan Palekar<br> Chief Executive Officer |

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cc: Ryan A. Murr, Gibson, Dunn & Crutcher LLP

&nbsp;&nbsp;&nbsp;&nbsp;Branden C. Berns, Gibson, Dunn & Crutcher LLP