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                          November 10, 2021

       Joshua T. Brumm
       President and Chief Executive Officer
       Dyne Therapeutics, Inc.
       830 Winter Street
       Waltham, Massachusetts 02451

                                                        Re: Dyne Therapeutics,
Statement on Form S-3
                                                            Filed November 4,
                                                            File No. 333-260755

       Dear Mr. Brumm:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Michael
Davis at 202-551-4385 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Stuart M. Falber, Esq.