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SEC Company Response from LeonaBio, (LONA) — Mar 31, 2026

LeonaBio, Inc.
Date: March 31, 2026 · CIK: 0001620463 · Accession: 0001193125-26-134930

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File numbers found in text: 333-292829

Date
March 31, 2026
Author
Robert Renninger
Form
CORRESP
Company
LeonaBio, Inc.

Letter

LEONABIO, INC. 10706 North Creek Parkway, Suite 104 Bothell, Washington 98011 March 31, 2026 VIA EDGAR U.S. Securities & Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Jessica Dickerson; Joe McCann Re: LeonaBio, Inc. Registration Statement on Form S-1 Filed January 20, 2026, Amended March 31, 2026 File No. 333-292829 Acceleration Request Requested Date: April 1, 2026 Requested Time: 4:00 p.m. (Eastern time), or as soon thereafter as practicable Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, LeonaBio, Inc. (the “ Company ”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-292829) (the “ Registration Statement ”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, Professional Corporation, by calling Bryan King at (206) 883-2535 or, in his absence, Laura Duncan at (206) 883-2578. Very truly yours, LeonaBio, Inc. /s/ Robert Renninger Robert Renninger Chief Financial Officer

cc: Mark Litton, M.D., President and Chief Executive Officer, LeonaBio, Inc. Mark Worthington, General Counsel, Chief Compliance Officer and Corporate Secretary, LeonaBio, Inc. Michael Nordtvedt, Wilson Sonsini Goodrich & Rosati, Professional Corporation Bryan D. King, Wilson Sonsini Goodrich & Rosati, Professional Corporation Laura Duncan, Wilson Sonsini Goodrich & Rosati, Professional Corporation

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CORRESP
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 CORRESP

 LEONABIO, INC. 10706 North Creek Parkway, Suite 104 Bothell, Washington 98011   March 31, 2026 VIA EDGAR U.S. Securities & Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Jessica Dickerson; Joe McCann Re: LeonaBio, Inc. Registration Statement on Form S-1 Filed January 20, 2026, Amended March 31, 2026 File No. 333-292829 Acceleration Request Requested Date: April 1, 2026 Requested Time: 4:00 p.m. (Eastern time), or as soon thereafter as practicable Ladies and Gentlemen:   Pursuant to Rule 461 under the Securities Act of 1933, as amended, LeonaBio, Inc. (the “ Company ”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-292829) (the “ Registration Statement ”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, Professional Corporation, by calling Bryan King at (206) 883-2535 or, in his absence, Laura Duncan at (206) 883-2578.   Very truly yours, LeonaBio, Inc. /s/ Robert Renninger Robert Renninger Chief Financial Officer

 cc: Mark Litton, M.D., President and Chief Executive Officer, LeonaBio, Inc. Mark Worthington, General Counsel, Chief Compliance Officer and Corporate Secretary, LeonaBio, Inc. Michael Nordtvedt, Wilson Sonsini Goodrich & Rosati, Professional Corporation Bryan D. King, Wilson Sonsini Goodrich & Rosati, Professional Corporation Laura Duncan, Wilson Sonsini Goodrich & Rosati, Professional Corporation