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                         October 30, 2023

       Matt Bartholomae
       General Counsel
       Selecta Biosciences, Inc.
       65 Grove Street
       Watertown, MA 02472

                                                        Re: Selecta
Biosciences, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed October 25,
2023
                                                            File No. 333-275171

       Dear Matt Bartholomae:

              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 Tamika
Sheppard at 202-551-8346 with any questions.




                         Sincerely,


                         Division of Corporation Finance

                         Office of Life Sciences
       cc:                                              Sarah Griffiths