COMPASS Pathways plc — Regulatory Filings 2020

Sep 15, 2020

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VIA EDGAR

September 15, 2020

Office of Life Sciences

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Ms. Ada D. Sarmento

Re: COMPASS Pathways plc

Acceleration Request for Registration Statement on Form F-1

File No. 333-248484

CIK No. 0001816590

Requested Date: September 17, 2020

Requested Time: 4:00 p.m., Eastern Time

Dear Ms. Sarmento:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), COMPASS Pathways plc (the “ Company ”) hereby requests that the effective date of the above-referenced registration statement (the “ Registration Statement ”) be accelerated to September 17, 2020, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP, by calling Patricia Mets at (617) 570-3906. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Patricia Mets, by facsimile to (617) 801-8950 or by email to PMets@goodwinlaw.com.

[Signature page follows]

September 15, 2020

Page 2

Sincerely,
COMPASS Pathways plc
/s/ George Goldsmith
George Goldsmith
Chief Executive Officer

cc:
Benjamin K. Marsh, Esq., Goodwin Procter LLP
Patricia Mets, Esq., Goodwin Procter LLP