# EDGAR Filing Document

**Accession Number:** 0001327273
**File Stem:** 0001193125-25-166724
**Filing Date:** 2025-7
**Character Count:** 2910
**Document Hash:** b14ff94ae3087d038cbeb9c269c6a28f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-166724.hdr.sgml**: 20250827

**ACCESSION NUMBER**: 0001193125-25-166724

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250728

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lyra Therapeutics, Inc.
- **CENTRAL INDEX KEY:** 0001327273
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 480 ARSENAL WAY
- **CITY:** WATERTOWN
- **STATE:** MA
- **ZIP:** 02472
- **BUSINESS PHONE:** 617-373-4600

**MAIL ADDRESS:**
- **STREET 1:** 480 ARSENAL WAY
- **CITY:** WATERTOWN
- **STATE:** MA
- **ZIP:** 02472

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** 480 Biomedical, Inc.
- **DATE OF NAME CHANGE:** 20120927

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Arsenal Vascular, Inc.
- **DATE OF NAME CHANGE:** 20110826

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Arsenal Medical, Inc.
- **DATE OF NAME CHANGE:** 20090414

**LYRA THERAPEUTICS, INC.** 

480 Arsenal Way

Watertown, MA 02472

July 28, 2025

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

Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, NE

Washington, D.C. 20549

Attention: Juan Grana

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| | |
|:---|:---|
| **Re:** | **LYRA THERAPEUTICS, INC.**  |

---

 **<u>Registration Statement on Form S-1 (Registration No. 333-288872)</u>** 

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-288872) (as amended, the "Registration Statement") of Lyra Therapeutics, Inc. (the "Company"). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Eastern Time, on July 30, 2025, or at such later time as the Company or its counsel may orally request via telephone call to the staff. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Wesley C. Holmes at (617) 948-6027.

If you have any questions regarding the foregoing, please do not hesitate to contact Peter N. Handrinos at (617) 948-6060 or Wesley C. Holmes at (617) 948-6027, of Latham & Watkins LLP. Thank you in advance for your consideration.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **LYRA THERAPEUTICS, INC.** | **LYRA THERAPEUTICS, INC.** |
| By: | /s/ Jason Cavalier |
| Name: | Jason Cavalier |
| Title: | Chief Financial Officer |

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cc: Peter N. Handrinos, Latham & Watkins LLP

Wesley C. Holmes, Latham & Watkins LLP