Vigil Neuroscience, Inc.
1 Broadway, 7th Floor, Suite 07-300
Cambridge, MA 02142
October 12, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Dillon Hagius
Re: Vigil Neuroscience, Inc.
| Registration | Statement on Form S-1 |
| Filed | September 30, 2022 |
| File | No. 333-267672 |
Ladies and Gentlemen:
Pursuant to Rules 460 and 461 promulgated under the Securities Act of 1933, as amended, Vigil Neuroscience, Inc., a Delaware corporation (the “Company”), hereby respectfully requests that the effective time of the above referenced Registration Statement on Form S-1 filed by the Company be accelerated to 4:01 p.m., Eastern Standard Time, on October 14, 2022 or as soon thereafter as practicable.
| Very truly yours, |
| VIGIL NEUROSCIENCE, INC. |
| /s/ Ivana Magovčević-Liebisch |
| Ivana Magovčević-Liebisch President and Chief Executive Officer |
| cc: | Jennifer Ziolkowski, Vigil Neuroscience, Inc. | |
| Christopher Verni, Vigil Neuroscience, Inc. | ||
| Kingsley L. Taft, Goodwin Procter LLP | ||
| Jacqueline Mercier, Goodwin Procter LLP | ||
| Gabriela Morales-Rivera, Goodwin Procter LLP |