United States securities and exchange commission logo

                          July 25, 2022

       Andrew Spaventa
       Chief Executive Officer
       Singular Genomics Systems, Inc.
       3010 Science Park Road
       San Diego, CA 92121

                                                        Re: Singular Genomics
Systems, Inc.
Statement on Form S-3
                                                            Filed July 19, 2022
                                                            File No. 333-266221

       Dear Mr. Spaventa:

              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 Jason
Drory at 202-551-8342 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Ryan J. Gunderson