United States securities and exchange commission logo

                          March 8, 2022

       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.
Statement on Form S-3
                                                            Filed March 3, 2022
                                                            File No. 333-263247

       Dear Dr. Tung:

              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 Chris
Edwards at 202-551-6761 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Sarah Ashfaq, Esq.