United States securities and exchange commission logo

                          May 3, 2021

       Sanjiv K. Patel, M.D.
       Chief Executive Officer
       Relay Therapeutics, Inc.
       399 Binney Street, 2nd Floor
       Cambridge, MA 02139

                                                        Re: Relay Therapeutics,
Statement on Form S-1
                                                            Filed April 28,
                                                            File No. 333-255583

       Dear Dr. Patel:

              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
Christine Westbrook at 202-551-5019 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Gabriela
Morales-Rivera, Esq.