United States securities and exchange commission logo

                         July 14, 2022

       Allan Reine
       Chief Financial Officer
       Foghorn Therapeutics Inc.
       500 Technology Square, Suite 700
       Cambridge, MA 02139

                                                        Re: Foghorn
Therapeutics Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Filed March 10,
                                                            File No. 001-39634

       Dear Mr. Reine:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.
 Allan Reine
FirstName  LastNameAllan
Foghorn Therapeutics Inc. Reine
July       NameFoghorn Therapeutics Inc.
     14, 2022
July 14,
Page  2 2022 Page 2
FirstName LastName
Form 10-K for the Fiscal Year Ended December 31, 2021


1.       We note the certifications provided in Exhibits 31.1 and 31.2 do not
         include paragraph 4(b) referring to internal control over financial
reporting after the end of
         the transition period that allows these omissions. Please amend the
filing to provide
         revised certifications. Refer to Exchange Act Rule 13a-14(a) and Item
601(b)(31) of
         Regulation S-K. This comment also applies to your Form 10-Q for the
quarter ended
         March 31, 2022.
2.       We note the certifications provided in Exhibits 32.1 and 32.2 refer to
the incorrect period.
         Please file an amendment to your Form 10-K for the year ended December
31, 2021 with
         corrected Exhibit 32 certifications that includes the entire filing
that refer to the proper
       In closing, 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.

      You may contact Tara Harkins at (202) 551-3639 or Daniel Gordon, Senior
Accountant, at (202) 551-3486 with any questions.


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