Annexon, Inc.
180 Kimball Way, Suite 200
South San Francisco, CA 94080
July 21, 2020
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549-6010
| Attention: | Deanna Virginio |
| Joseph McCann |
| Mary Mast |
| Angela Connell |
| Re: | Annexon, Inc. Registration Statement on Form S-1 (Registration No. 333- 239647) |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations 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. 333-239647) (the “Registration Statement”) of Annexon, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Washington, D.C. time, on July 23, 2020, 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 Brian Cuneo at (650) 463-3014 or Kathleen Wells at (650) 463-2677.
Thank you for your assistance in this matter.
| Very truly yours,
ANNEXON, INC. | ||
| By: | /s/ Douglas Love | |
| Douglas Love, Esq. | ||
| President and Chief Executive Officer | ||
| cc: | Jennifer Lew, Annexon, Inc. |
| Brian Cuneo, Latham & Watkins LLP |
| Kathleen Wells, Latham & Watkins LLP |
| Charles Kim, Cooley LLP |
| Kristin VanderPas, Cooley LLP |
| Michael Tenta, Cooley LLP |
| David Peinsipp, Cooley LLP |