August 3, 2022
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549-4561
Registration Statement on Form S-3
File No. 333-266366
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Histogen Inc. (the Company) hereby requests that the Securities and Exchange Commission (the Commission) accelerate the effectiveness of the above-referenced Registration Statement to 4:00 p.m., Eastern Standard Time, on Wednesday, August 3, 2022, or as soon thereafter as practicable.
Please contact Larry Nishnick of DLA Piper LLP (US) with any questions or comments at (858) 677-1414. Thank you for your assistance with this filing.
|Very truly yours,|
|By:||/s/ Susan A. Knudson|
Susan A. Knudson
Chief Financial Officer
Steven J. Mento, Ph.D., Histogen, Inc.
Larry Nishnick, DLA Piper LLP (US)