20190319:100745 0001193125-19-035416 CORRESP 1 20190212 Stealth BioTherapeutics Corp 0001696396 2834 000000000 E9 1231 CORRESP 275 GROVE STREET SUITE 3-107 NEWTON MA 02446 617-600-6888 275 GROVE STREET SUITE 3-107 NEWTON MA 02446 CORRESP 1 filename1.htm CORRESP

Stealth BioTherapeutics Corp

c/o Intertrust Corporate Services (Cayman) Limited

190 Elgin Avenue

George Town, Grand Cayman

KY1-9005 Cayman Islands

February 12, 2019


Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549



Stealth BioTherapeutics Corp


Registration Statement on Form F-1


File No. 333-229097


Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Stealth BioTherapeutics Corp hereby requests acceleration of the effective date of its Registration Statement on Form F-1 (File No. 333-229097), as amended, so that it may become effective at 4:30 p.m. Eastern time on February 14, 2019, or as soon thereafter as practicable.

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Very truly yours,


Stealth BioTherapeutics Corp

By:   /s/ Irene P. McCarthy




Irene P. McCarthy

Chief Executive Officer


[Signature Page to Acceleration Request]