# EDGAR Filing Document

**Accession Number:** 0001357874
**File Stem:** 0001628280-26-000469
**Filing Date:** 2026-1
**Character Count:** 2620
**Document Hash:** e867199e1de48a0e37812ff95a4c824d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-26-000469.hdr.sgml**: 20260331

**ACCESSION NUMBER**: 0001628280-26-000469

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260105

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PRECISION BIOSCIENCES INC
- **CENTRAL INDEX KEY:** 0001357874
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 302 EAST PETTIGREW STREET
- **STREET 2:** SUITE A-100
- **CITY:** DURHAM
- **STATE:** NC
- **ZIP:** 27701
- **BUSINESS PHONE:** 919-314-5512

**MAIL ADDRESS:**
- **STREET 1:** 302 EAST PETTIGREW STREET
- **STREET 2:** SUITE A-100
- **CITY:** DURHAM
- **STATE:** NC
- **ZIP:** 27701

**Precision BioSciences, Inc.**

**302 East Pettigrew St., Suite A-100**

**Durham, North Carolina 27701**

January 5, 2026

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

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention: Christopher Edwards

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| | |
|:---|:---|
| Re: | **Precision BioSciences, Inc.** |
| | **Registration Statement on Form S-3 (Registration No. 333-292478)** |

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To the addressee set forth above:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-292478) (the "Registration Statement"), of Precision BioSciences, Inc. (the "Company"). We respectfully request that the Registration Statement become effective as of 4:05 p.m., Eastern Time, on January 7, 2026, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Nathan Ajiashvili at (212) 906-2916.

If you have any questions regarding the foregoing, please do not hesitate to contact Nathan Ajiashvili of Latham & Watkins LLP at (212) 906-2916. Thank you in advance for your consideration.

Very truly yours,

**Precision BioSciences, Inc.**

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| | |
|:---|:---|
| By: | &nbsp;&nbsp;&nbsp;&nbsp;/s/ John Alexander Kelly |
|  | Name: John Alexander Kelly |
|  | Title: Chief Financial Officer |

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| | |
|:---|:---|
| cc: | (via email) |
| | Peter N. Handrinos, Latham & Watkins LLP |
| | Nathan Ajiashvili, Latham & Watkins LLP |

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