<SEC-DOCUMENT>0001104659-21-116001.txt : 20211129
<SEC-HEADER>0001104659-21-116001.hdr.sgml : 20211129
<ACCEPTANCE-DATETIME>20210915172734
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-21-116001
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210915

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Entrada Therapeutics, Inc.
		CENTRAL INDEX KEY:			0001689375
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				813983399
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		6 TIDE STREET
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02210
		BUSINESS PHONE:		857-305-1825

	MAIL ADDRESS:	
		STREET 1:		6 TIDE STREET
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02210

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CycloPorters, Inc.
		DATE OF NAME CHANGE:	20161104
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<P STYLE="margin: 0pt 0; text-align: right; font-size: 10pt"><FONT STYLE="font-size: 10pt">goodwinlaw.com</FONT></P>

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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">September 15, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>VIA EDGAR </U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Life Sciences</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Attention: Margaret Schwartz, Celeste Murphy, Al Pavot and Jeanne Bennett</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 43.75pt">Re:&nbsp;&nbsp;&nbsp;Entrada Therapeutics, Inc.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 66.6pt">Draft Registration Statement on Form S-1</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 66.6pt">Filed August 6, 2021</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 66.6pt">File No. 377-05320</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 66.6pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On behalf of our client, Entrada
Therapeutics, Inc. (the &#8220;<B>Company</B>&#8221;), we are responding to the comments from the Staff (the &#8220;<B>Staff</B>&#8221;)
of the Securities and Exchange Commission (the &#8220;<B>Commission</B>&#8221;) relating to the Company&#8217;s confidential Draft Registration
Statement on Form S-1 (the &#8220;<B>Draft Registration Statement</B>&#8221;) contained in the Staff&#8217;s letter dated September 2,
2021 (the &#8220;<B>Comment Letter</B>&#8221;). In response to the comments set forth in the Comment Letter, the Company has revised the
Draft Registration Statement and is confidentially filing Amendment No. 1 to the Draft Registration Statement (the &#8220;<B>Amended DRS</B>&#8221;)
together with this response letter. The Amended DRS also contains certain additional updates and revisions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Set forth below are the Company&#8217;s
responses to the Staff&#8217;s comments in the Comment Letter. The responses and information below are based on information provided to
us by the Company. For convenience, the Staff&#8217;s comments are repeated below in italics, followed by the Company&#8217;s response
to the comments as well as a summary of the responsive actions taken. We have included page numbers to refer to the location in the Amended
DRS submitted herewith where the revised language addressing a particular comment appears. Capitalized terms used but not defined herein
are used herein as defined in the Amended DRS.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Draft Registration Statement on Form S-1, Filed August 6, 2021</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Prospectus Summary, page 1</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">1.</TD><TD STYLE="text-align: justify"><I>On page 2 you state that your EEV Platform has allowed you to develop
                                                                 &#8220;highly efficient&#8221; and &#8220;highly specific&#8221; EEV therapeutic candidates. Please remove all statements that
                                                                 present your conclusions regarding the efficacy of your product candidate as this is a determination within the authority of the
                                                                 U.S. Food and Drug Administration and comparable
regulatory bodies or advise why this disclosure is appropriate.</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.15pt 0pt 40.8pt; text-align: justify"><FONT STYLE="text-transform: uppercase"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.15pt 0pt 40.8pt; text-align: justify"><FONT STYLE="text-transform: uppercase"><B><I></I></B></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.15pt 0pt 40.8pt; text-align: justify"><FONT STYLE="text-transform: uppercase"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Response:
</B></FONT>The Company respectfully advises the Staff that it has revised the disclosure on pages 2 and 112 of the Amended DRS in response
to the Staff&#8217;s comment to clarify that the term &#8220;efficiency&#8221; as used in the Amended DRS is not a measure of therapeutic
efficacy, but rather, refers to the amount of drug required to produce a pharmacological effect of given intensity, and that the term
 &#8220;specificity&#8221; as used in the Amended DRS refers to the engagement or involvement or lack thereof of the Company&#8217;s therapeutic
candidates to desired targets of interest. The Company further advises the Staff that the use of these terms is in the context of a broader
discussion of the key attributes of the Company&#8217;s therapeutic candidates and that all statements regarding efficiency and specificity
with respect to the Company&#8217;s therapeutic candidates have been based on preclinical <I>in vitro</I> or <I>in vivo</I> studies conducted
by the Company that are presented and described elsewhere in the Amended DRS.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">2.</TD><TD STYLE="text-align: justify"><I>In the pipeline table on page 3 please increase the size of the headings for
the Phase 1, Phase 2 and Phase 3 clinical trials. Additionally, we note that you have included programs in the discovery phase for which
no product candidate has been identified in your pipeline table, specifically, every program except ENTR-601-44 and ENTR-501. Please provide
us your analysis as to why these programs are material enough to be included in your pipeline table. Alternatively, remove them from your
table.</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Response:
</B></FONT>The Company respectfully advises the Staff that it has revised the table to increase the size of the headings for the Phase
1, Phase 2 and Phase 3 clinical trials.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; background-color: white">The Company respectfully advises
the Staff that although there are five programs identified in the table for which a product candidate has not yet been identified because
such programs are in the research and discovery stage, the Company believes that these programs are sufficiently material to depict in
the table based on:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the detailed level of disclosure devoted to each program, including with respect to such program&#8217;s
development status and the Company&#8217;s initiatives with respect thereto, in the Business section as well as the Prospectus Summary,</TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                                                                                                                                 </TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the common functional therapeutic vehicle amongst each of these five programs based on the Company&#8217;s
EEV-Platform and interconnected development pathways,</TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                                               </TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the relationships between the development target for each program, the various therapeutic areas as noted
in the table and how the Company&#8217;s strategy is collectively focused on advancing each of these programs based upon potential success
and positive results from its more advanced programs, including those for which a therapeutic candidate has been selected, and</TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                                                                                                                        </TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the significant financial investment and commitment in advancing each of these programs to date as well
as the anticipated commitment of financial resources in continuing to
support the development and enhancement of the Company&#8217;s EEV Platform.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; background-color: white"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white">This level of detail and the materiality
of these programs to the Company is in stark contrast to other pharmaceutical companies with less well-defined early-stage research programs
and whose disclosure is cursory due to the programs not having a defined development target or development pathway. The Company believes
both the table and detailed disclosure included in the Amended DRS provide investors with important information about the scope of the
Company&#8217;s current development focus area: specifically, the Company&#8217;s initial focus on DMD and DM1 to demonstrate the potential
capacity of its EEV Platform to facilitate efficient intracellular delivery of therapeutics in various organs and tissues with an improved
therapeutic index as discussed throughout the Amended DRS. In particular, the Company provides detailed disclosure about each program,
including its development target and approach as well as next steps in terms of regulatory and development plans, both in the Prospectus
Summary and in the Business section.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white">Specifically, because the Company&#8217;s
development programs are each based upon the Company&#8217;s EEV Platform and the therapeutic candidates will take the form of EEV therapeutics,
the Company believes it will know relatively early in the development cycle of a program whether it has therapeutic potential, even if
a lead product candidate has not yet been identified. The Company strongly believes it is important for investors to understand the broad
therapeutic potential of its EEV Platform, including the various programs in the discovery stage process whose further development will
be guided by the Company&#8217;s lead therapeutic candidates. In fact, limiting the table to only those programs for which there is a
named product candidate could potentially mislead investors trying to understand the full picture of the Company&#8217;s focus, strategy
and development plans. The Company believes providing investors with a table-level view of the number and types of programs that it is
evaluating through its EEV Platform is important for investors to understand as they evaluate an investment in the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white">Additionally, the Company has clarified
that the table presents a summary of its current &#8220;Development Programs&#8221; and not a traditional &#8220;pipeline&#8221; table
limited to preclinical or clinical programs, in order to further distinguish for investors the nature of the development programs summarized,
including a detailed breakdown of&nbsp;pre-clinical&nbsp;stages from discovery through&nbsp;clinical development.&nbsp;The Company further
advises the Staff that the disclosure throughout the Amended DRS makes clear to investors the distinctions between its programs, the development
status of each and planned timing for further development, including product candidate identification. Furthermore, the Company&#8217;s
policy is to wait to declare a therapeutic candidate for development until IND-enabling activities for such candidate have commenced.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.5in; background-color: white">Finally, the Company has
expended significant resources in the development of its EEV Platform from which each of the programs included in the table is
derived. The Company also expects to continue to invest to develop and enhance its EEV Platform. As such, the Company believes these
programs are material enough to include in the table based on the Company&#8217;s strategy and focus. Together, the Company believes
the foregoing factors make each of these programs material to an investor&#8217;s understanding of the Company and, specifically,
the summarized view of its development programs in the table.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">3.</TD><TD STYLE="text-align: justify"><I>We note that you completed IND-enabling studies for ENTR-501. Please revise
page 4 to explain why you are exploring partnership opportunities for this program.</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.05pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Response:
</B></FONT>The Company respectfully advises the Staff that it has revised the disclosure on pages 5, 28, 115 and 140 of the Amended DRS
in response to the Staff&#8217;s comment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Risk Factors<BR>
Our rights to develop and commercialize any therapeutic candidates are subject..., page 58</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">4.</TD><TD><I>Please revise this risk factor to highlight the consequences of losing the OSIF license specifically</I>.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Response:
</B></FONT>The Company respectfully advises the Staff that it has revised the disclosure on page 59 of the Amended DRS in response to
the Staff&#8217;s comment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Use of Proceeds, page 88</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">5.</TD><TD STYLE="text-align: justify"><I>Please revise to disclose an estimate of how far in your development of each
of EEV pipeline this offering will allow you to reach with respect to each material program, including specific phases of preclinical
and clinical trials. Also, please disclose the total estimated cost of each of the specified purposes for which the net proceeds are intended
to be used, and, if material amounts of other funds are necessary to accomplish the specified purposes, provide an estimate of the amounts
of such other funds and the sources thereof.</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Response:
</B></FONT>The Company respectfully acknowledges the Staff&#8217;s comment and advises the Staff that, once the Company files a future
amendment which includes a preliminary price range and proposed aggregate offering size, it will revise its disclosure in the Use of Proceeds
to address the Staff&#8217;s comment No. 5.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Results of Operations<BR>
Research and Development Expenses, page 104</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">6.</TD><TD STYLE="text-align: justify"><I>We note the significant increase in your research and development expenses and
from pages 111 and 120 that you have multiple products/programs in the pipeline at varying stages of development. Please revise to disclose
your research and development expenses for your lead product candidates. To the extent that you do not track expenses by product candidate,
please disclose that fact.</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Response:
</B></FONT>The Company respectfully advises the Staff that it has expanded its disclosure on pages 99 and 106 of the Amended DRS in response
to the Staff&#8217;s comments. &nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Business, page 110</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">7.</TD><TD STYLE="text-align: justify"><I>We note your statement on page 116 and elsewhere that in preclinical models
approximately 50% of the EEV-conjugated material escaped the endosome to reach the intracellular disease target, which indicates a potential
for significant improvement over the 1-2% observed in current biologics. If this comparison is not a head-to-head comparison please remove
it as comparisons to available products and other product candidates are not appropriate unless you have conducted head-to-head trials.</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt"><FONT STYLE="text-transform: uppercase"><B>Response: </B></FONT>The
Company respectfully acknowledges the Staff&#8217;s comment and notes that statements regarding the percentage of EEV-conjugated material
that has been observed to escape the endosome are not intended to be head-to-head comparisons and has revised its disclosure on pages
118 and 120 of the Amended DRS in response to the Staff&#8217;s comment The Company respectfully advises the Staff that it believes these
statements provide valuable information for investors&#8217; understanding of the market in which the Company will compete and the context
in which the Company is pursuing its EEV Platform and therapeutic candidate development. If the Company were unable to provide investors
with this information, the Company believes it would be difficult for an investor to assess the Company&#8217;s business and development
plans.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">8.</TD><TD STYLE="text-align: justify"><I>Please provide more information concerning your preclinical studies beginning on page 123, including any serious adverse effects.
Provide p-values for any studies powered for statistical significance and explain how statistical significance relates to FDA standards
of efficacy.</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt"><FONT STYLE="text-transform: uppercase"><B>Response: </B></FONT>The
Company respectfully advises the Staff that, except with respect to ENTR-501, the preclinical studies described in the Amended DRS were
not designed as toxicology studies and, therefore, safety data was not collected in connection with such studies. The Company respectfully
advises the Staff that it has included disclosure regarding its plans to conduct toxicology studies in compliance with Good Laboratory
Practices, including with respect to its most advanced therapeutic candidate, ENTR-601-44, and that such studies must be completed before
the Company may submit an IND. In addition, the Company has added disclosure on page 126 of the Amended DRS to clarify that its preclinical
studies described in the Amended DRS have not generally been designed as toxicology studies and therefore safety data was not collected.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify; text-indent: 0in">With respect to the
Staff&#8217;s comment regarding p-values, the Company respectfully advises the Staff that it has expanded its disclosure throughout the
Amended DRS to provide p-values for any studies that were powered for statistical significance. The Company has also added disclosure
on page 126 of the Amended DRS to explain how statistical significance relates to FDA standards of efficacy.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">9.</TD><TD><I>Please revise page 137 to state the jurisdictions covered by your issued and pending patents and
clarify which patents are in-licensed.</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt"><FONT STYLE="text-transform: uppercase"><B>Response:
</B></FONT>The Company respectfully advises the Staff that it has expanded its disclosure on page 142 of the Amended DRS in response to
the Staff&#8217;s comment to disclose the applicable jurisdiction covered by its pending patents and clarify the in-licensed patents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">10.</TD><TD STYLE="text-align: justify"><I>In connection with your description of the OSIF License Agreement on page 139,
please revise to provide the amount of the &#8220;certain license maintenance fees prior to the commercialization of the first licensed
product,&#8221; if material, and the grounds for termination. We also note that you say the term will expire on the expiration of the
last to expire of the exclusively licensed patent rights, or the end of your obligation to pay royalties under the OSIF License Agreement.
Please revise to clarify when these patent rights are expected to expire. Additionally, you state that your obligation to pay royalties
ends on a licensed product-by-licensed product and country-by-country basis, on the later of expiration of the last to expire of the valid
claims of the exclusively licensed patent rights covering such licensed product in such country, or ten years after the first commercial
sale of such licensed product in such country. Please revise to clarify when these claims are expected to expire.</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt"><FONT STYLE="text-transform: uppercase"><B>Response:
</B></FONT> The Company respectfully advises the Staff that it has revised the disclosure on page 145 of the Amended DRS in response to
the Staff&#8217;s comment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Description of Capital Stock, page 182</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">11.</TD><TD STYLE="text-align: justify; padding-right: 9.15pt"><I>Please revise page 182 to provide the amount of shares entitled to registration
rights. </I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.05pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Response:
</B></FONT>The Company respectfully advises the Staff that it has revised the disclosure on page 183 of the Amended DRS in response to
the Staff&#8217;s comment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><U>General</U></TD><TD></TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
                                                                                     </TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 35.35pt">12.</TD><TD STYLE="text-align: justify"><I>Please supplementally provide us with copies of all written communications,
as defined in Rule 405 under the Securities Act, that you, or anyone authorized to do so on your behalf, present to potential investors
in reliance on Section 5(d) of the Securities Act, whether or not they retain copies of the communications.</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; text-indent: 0in"><FONT STYLE="text-transform: uppercase"><B>Response:
</B></FONT>The Company respectfully advises the Staff that it will provide the Staff, on a confidential basis under separate cover, copies
of all written communications presented to potential investors in reliance on Section 5(d) of the Securities Act, whether or not they
retain copies of such communications.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-size: 10pt">Sincerely, &nbsp;</FONT></TD>
    <TD STYLE="width: 50%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">/s/ Sarah Ashfaq</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Sarah Ashfaq &nbsp; &nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">cc:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Dipal Doshi, <I>Entrada Therapeutics, Inc.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Arthur R. McGivern, <I>Goodwin Procter LLP </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Tara Fisher, <I>Ropes &amp; Gray LLP</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 296.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 296.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 296.5pt">&nbsp;</P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
