“…Here, we showed that characterizing the functional effects of individual SNPs using TOBIAS (Bentsen et al, 2020), deltaSVM predictions (Ghandi et al, 2014; Ghandi et al, 2016; Yan et al, 2021) or ASE, provides an alternative method to pinpoint the likely causal SNPs and may help discriminate neutral SNPs that are in high LD. Although the analyses proposed here identified SNPs that are associated with the active regulatory elements in iPSC-PPC, further analyses that integrate the results presented here with co-accessibility, expression quantitative trait loci (eQTLs) (Vinuela et al, 2020), chromatin accessibility QTLs (Alasoo et al, 2018), colocalization between QTLs and GWAS (Giambartolomei et al, 2014; Giambartolomei et al, 2018; Majumdar et al, 2018; Wallace, 2020) and, ultimately, experimental validation (Geusz et al, 2020), are needed to link their effects with their target genes and thus, functional mechanisms, as most regulatory elements are not in close proximity to promoters, and distal regulatory elements may regulate multiple genes (Oh et al, 2021). By empowering chromatin accessibility profiles with advanced tools such as transcription factor footprinting, allelic effect predictions, and co-accessibility, it is feasible to uncover novel molecular mechanisms that underlie the genetic risk of T2D.…”