United States securities and exchange commission logo

                          February 18, 2022

       Adrian Gottschalk
       Chief Executive Officer
       Foghorn Therapeutics Inc.
       500 Technology Square, Suite 700
       Cambridge, MA 02139

                                                        Re: Foghorn
Therapeutics Inc.
Statement on Form S-3
                                                            Filed February 14,
                                                            File No. 333-262711

       Dear Mr. Gottschalk:

              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 Jordan
Nimitz at 202-551-5831 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Marc Rubenstein, Esq.