Dorfstrasse 29
6300 Zug, Switzerland




July 29, 2022


United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549


  Re: MoonLake Immunotherapeutics

Registration Statement on Form S-1 (File No. 333-262643)


To Whom it May Concern:


Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), MoonLake Immunotherapeutics (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to August 2, 2022, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Gibson, Dunn & Crutcher LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.


Once the Registration Statement is effective, please orally confirm the event with our counsel, Gibson, Dunn & Crutcher LLP by calling Branden C. Berns at (415) 393-4631.


MoonLake Immunotherapeutics  

/s/ Matthias Bodenstedt

Matthias Bodenstedt  
Chief Financial Officer  


cc: Branden C. Berns, Gibson, Dunn & Crutcher LLP