Correspondence 0001193125-23-135917 from Corvus Pharmaceuticals, Inc. (CRVS) (CIK 0001626971) (CRVS)
Corvus Pharmaceuticals, Inc. (CRVS) (CIK 0001626971)
Date: May 4, 2023 · CIK: 0001626971 · Accession: 0001193125-23-135917
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File numbers found in text: 333-270921
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CORRESP 1 filename1.htm CORRESP Corvus Pharmaceuticals, Inc. 863 Mitten Road, Suite 102 Burlingame, California 94010 May 4, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Jimmy McNamara Re: Corvus Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed March 29, 2023 File No. 333-270921 To the addressee set forth above: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333-270921) (the “Registration Statement”) of Corvus Pharmaceuticals, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Washington, D.C. time, on May 8, 2023, 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 Phillip Stoup at (415) 395-8216. Thank you for your assistance in this matter. Very truly yours, CORVUS PHARMACEUTICALS, INC. By: /s/ Leiv Lea Leiv Lea Chief Financial Officer cc: Richard A. Miller, Corvus Pharmaceuticals, Inc.