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. Registration Statement on Form S-3 Filed February 14, 2022 File No. 333-262711 Dear Mr. Gottschalk: 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 Jordan Nimitz at 202-551-5831 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Marc Rubenstein, Esq.