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. Registration Statement on Form S-3 Filed March 18, 2022 File No. 333-263671 Dear Dr. Reid: 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 Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Scott Lunin, Esq.