United States securities and exchange commission logo August 24, 2020 Carole Ben-Maimon Chief Executive Officer Larimar Therapeutics, Inc. Three Bala Plaza E Ste 506 Bala Cynwyd, PA 19004 Re: Larimar Therapeutics, Inc. Registration Statement on Form S-3 Filed August 14, 2020 File No. 333-246370 Dear Dr. Ben-Maimon: 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 Laura Crotty at (202) 551-7614 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Rachael M. Bushey