United States securities and exchange commission logo

                           January 27, 2021

       Laurence Reid, Ph.D.
       President and Chief Executive Officer
       Decibel Therapeutics, Inc.
       1325 Boylston Street, Suite 500
       Boston, MA 02215

                                                        Re: Decibel
Therapeutics, Inc.
                                                            Amendment No. 1 to
Draft Registration Statement on Form S-1
                                                            Submitted January
12, 2021
                                                            CIK No. 0001656536

       Dear Dr. Reid:

            We have reviewed your amended draft registration statement and have
the following

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. 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 the information you provide in response to this
comment and your
       amended draft registration statement or filed registration statement, we
may have additional

       Draft Registration Statement on Form S-1 submitted January 12, 2021

       Collaboration with Regeneron, page 4

   1.                                                   We note your revised
disclosure in response to prior comment 3. Please expand your
                                                        disclosure on page 4 to
clarify that DB-ATO program was initially developed in
                                                        collaboration with
Regeneron and that you have agreed to pay to Regeneron a royalty
                                                        calculated as a low-to
mid-single digit percentage of net sales of DB-ATO.
 Laurence Reid, Ph.D.
FirstName  LastNameLaurence   Reid, Ph.D.
Decibel Therapeutics, Inc.
January 27,NameDecibel
            2021         Therapeutics, Inc.
Page 2 27, 2021 Page 2
FirstName LastName
       You may contact Ibolya Ignat at 202-551-3636 or Jeanne Baker at
202-551-3691 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jason Drory at 202-551-8342 or Jeffrey Gabor at 202-551-2544 with any
other questions.


                                                          Division of
Corporation Finance
                                                          Office of Life
cc:      Stuart Falber, Esq.