4D Molecular Therapeutics, Inc.

5858 Horton Street, #455

Emeryville, California 94608

October 26, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention:     Michael Davis

Re:   4D Molecular Therapeutics, Inc. Registration Statement on Form S-1 (Registration No. 333-260508)

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-260508) (the “Registration Statement”) of 4D Molecular Therapeutics, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on October 28, 2021, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Mark Roeder at (650) 463-3043 or Phillip Stoup at (415) 395-8216.

Thank you for your assistance in this matter.

Mark Roeder, Latham & Watkins LLP

Phillip Stoup, Latham & Watkins LLP

David Peinsipp, Cooley LLP

Charles S. Kim, Cooley LLP

Kristin VanderPas, Cooley LLP