United States securities and exchange commission logo October 13, 2021 David Kirn, M.D. Chief Executive Officer 4D Molecular Therapeutics, Inc. 5858 Horton Street #455 Emeryville, California 94608 Re: 4D Molecular Therapeutics, Inc. Draft Registration Statement on Form S-1 Submitted October 8, 2021 CIK No. 0001650648 Dear Dr. Kirn: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. 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 Michael Davis at 202-551-4385 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Mark V. Roeder, Esq.