United States securities and exchange commission logo

                          March 24, 2022

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

                                                        Re: Decibel
Therapeutics, Inc.
Statement on Form S-3
                                                            Filed March 18,
                                                            File No. 333-263671

       Dear Dr. Reid:

              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
Christine Westbrook at 202-551-5019 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Scott Lunin, Esq.