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SEC Comment Letter 0000000000-24-009235 to Humacyte, Inc. (HUMA)

Humacyte, Inc.
Date: Aug. 13, 2024 · CIK: 0001818382 · Accession: 0000000000-24-009235

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File numbers found in text: 001-39532

Date
August 13, 2024
Author
Dale Sander
Form
UPLOAD
Company
Humacyte, Inc.

Letter

August 13, 2024 Dale Sander Chief Financial Officer Humacyte, Inc. 2525 East North Carolina Hwy 34 Durham, NC 27713 Re:Humacyte, Inc. Form 10-K for the Year Ended December 31, 2023 Filed March 28, 2024 File No. 001-39532 Dear Dale Sander: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences

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August 13, 2024
Dale Sander
Chief Financial Officer
Humacyte, Inc.
2525 East North Carolina Hwy 34
Durham, NC 27713
Re:Humacyte, Inc.
Form 10-K for the Year Ended December 31, 2023
Filed March 28, 2024
File No. 001-39532
Dear Dale Sander:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences