Correspondence 0001193125-25-068737 from Vincerx Pharma, Inc. (VINC) (CIK 0001796129) (VINC)
Vincerx Pharma, Inc. (VINC) (CIK 0001796129)
Date: March 31, 2025 · CIK: 0001796129 · Accession: 0001193125-25-068737
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File numbers found in text: 333-284478
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CORRESP 1 filename1.htm CORRESP VINCERX PHARMA, INC. 1825 S. Grant Street San Mateo, California 94402 March 31, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Alan Campbell Laura Crotty Re: Vincerx Pharma, Inc. - Registration Statement – Form S-3 File No. 333-284478 Request for Acceleration of Effectiveness Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vincerx Pharma, Inc. (the “Registrant”) hereby requests that the above-referenced registration statement on Form S-3 (File No. 333-284478) (as amended by Amendment No. 1, the “Registration Statement”) be declared effective on April 2, 2025, at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of Gabriella A. Lombardi and Julie Park of Pillsbury Winthrop Shaw Pittman LLP, counsel to the Registrant, to make such request on its behalf. The Registrant hereby also authorizes each of Gabriella A. Lombardi and Julie Park of Pillsbury Winthrop Shaw Pittman LLP to orally modify or withdraw this request for acceleration. Once the Registration Statement has been declared effective, please orally confirm that event with Gabriella A. Lombardi of Pillsbury Winthrop Shaw Pittman LLP, at (650) 233-4670, or in her absence, Julie Park of Pillsbury Winthrop Shaw Pittman LLP, at (650) 233-4067. [ Signature Page Follows ] Sincerely, VINCERX PHARMA, INC. By: /s/ Raquel E. Izumi Raquel E. Izumi Acting Chief Executive Officer cc: Gabriella A. Lombardi, Pillsbury Winthrop Shaw Pittman LLP Julie Park, Pillsbury Winthrop Shaw Pittman LLP