United States securities and exchange commission logo April 29, 2022 Jo o Siffert President and Chief Executive Officer Design Therapeutics, Inc. 6005 Hidden Valley Road, Suite 110 Carlsbad, California 92011 Re: Design Therapeutics, Inc. Registration Statement on Form S-3 Filed April 27, 2022 File No. 333-264521 Dear Dr. Siffert: 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 Dorrie Yale at 202-551-8776 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Asa M. Henin, Esq.