Organogenesis Holdings Inc.
85 Dan Road
Canton, Massachusetts 02021
September 19, 2019
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Organogenesis Holdings Inc. |
| Registration Statement on Form S-3 |
| File No. 333-233621 |
| Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Organogenesis Holdings Inc. (the “Registrant”) hereby requests acceleration of the effective date of the Registrant’s Registration Statement on Form S-3 (File No. 333-233621), as amended (the “Registration Statement”), so that it may become effective at 4 p.m. Eastern time on September 23, 2019, or as soon thereafter as practicable.
The Registrant hereby acknowledges that:
| (i) | should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; |
| (ii) | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and |
| (iii) | the Registrant may not assert staff comments and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
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| Very truly yours, | ||
| ORGANOGENESIS HOLDINGS INC. | ||
| By: | /s/ Lori Freedman | |
| Name: Lori Freedman | ||
| Title: Vice President and General Counsel | ||
[Signature Page to Organogenesis Holdings Inc. Acceleration Request]
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