SEC Comment Letter 0000000000-23-007702 to Unicycive Therapeutics, Inc. (UNCY) (CIK 0001766140) (UNCY)
Unicycive Therapeutics, Inc. (UNCY) (CIK 0001766140)
Date: July 19, 2023 · CIK: 0001766140 · Accession: 0000000000-23-007702
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File numbers found in text: 333-273221
Letter
United States securities and exchange commission logo July 19, 2023 Shalabh Gupta Chief Executive Officer Unicycive Therapeutics, Inc. 4300 El Camino Real, Suite 210 Los Altos, CA 94022 Re:Unicycive Therapeutics, Inc. Registration Statement on Form S-3 Filed July 13, 2023 File No. 333-273221 Dear Shalabh Gupta: This is to advise you that we have not reviewed and will not review your registration statement. 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 Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jeffrey J. Fessler, Esq.
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United States securities and exchange commission logo
July 19, 2023
Shalabh Gupta
Chief Executive Officer
Unicycive Therapeutics, Inc.
4300 El Camino Real, Suite 210
Los Altos, CA 94022
Re:Unicycive Therapeutics, Inc.
Registration Statement on Form S-3
Filed July 13, 2023
File No. 333-273221
Dear Shalabh Gupta:
This is to advise you that we have not reviewed and will not review your registration
statement.
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 Alan Campbell at 202-551-4224 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Jeffrey J. Fessler, Esq.