United States securities and exchange commission logo November 12, 2020 Roger D. Tung, Ph.D. President and Chief Executive Officer CONCERT PHARMACEUTICALS, INC. 65 Hayden Avenue, Suite 3000N Lexington, MA 02421 Re: CONCERT PHARMACEUTICALS, INC. Registration Statement on Form S-3 Filed November 5, 2020 File No. 333-249862 Dear Dr. Tung: This is to advise you that we have not reviewed and will not review your registration statement. 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 Jeffrey Gabor at 202-551-2544 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Sarah Ashfaq, Esq.