United States securities and exchange commission logo

                           October 7, 2020

       Adrian Gottschalk
       Chief Executive Officer
       Foghorn Therapeutics Inc.
       100 Binney Street, Suite 610
       Cambridge, MA 02142

                                                        Re: Foghorn
Therapeutics Inc.
Statement on Form S-1
                                                            Filed October 2,
                                                            File No. 333-249264

       Dear Mr. Gottschalk :

               We have reviewed your registration statement and have the
following comment. Please
       respond to this letter by amending your registration statement and
providing the requested
       information. If you do not believe our comment applies to your facts and
circumstances or do
       not believe an amendment is appropriate, please tell us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.

       Registration Statement on Form S-1

       Overview, page 1

   1.                                                   We note your response
to prior comment 1. Given the prominence of your statement
                                                        about your market
status, please expand your Risks Associated with Our Business section
                                                        to discuss the
competition you may face in marketing your products. We note your
                                                        disclosures on pages 21
and 102 in this regard.
               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.

              Refer to Rules 460 and 461 regarding requests for acceleration.
Please allow adequate
       time for us to review any amendment prior to the requested effective
date of the registration
 Adrian Gottschalk
Foghorn Therapeutics Inc.
October 7, 2020
Page 2

       You may contact Eric Atallah at (202) 551-3663 or Jeanne Baker at (202)
551-3691 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Courtney Lindsay at (202) 551-7237 or Celeste Murphy at (202) 551-3257
with any
other questions.

FirstName LastNameAdrian Gottschalk                       Sincerely,
Comapany NameFoghorn Therapeutics Inc.
                                                          Division of
Corporation Finance
October 7, 2020 Page 2                                    Office of Life
FirstName LastName