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Correspondence 0001193125-23-009689 from PARDES BIOSCIENCES, INC. (CIK 0001822711)

PARDES BIOSCIENCES, INC. (CIK 0001822711)
Date: Jan. 17, 2023 · CIK: 0001822711 · Accession: 0001193125-23-009689

AI Filing Summary & Sentiment

File numbers found in text: 333-269192

Date
January 17, 2023
Author
By
Form
CORRESP
Company
PARDES BIOSCIENCES, INC. (CIK 0001822711)

Letter

PARDES BIOSCIENCES, INC.

2173 Salk Avenue, Suite 250

PMB#052

Carlsbad, CA 92008

January 17, 2023

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, DC 20549

Attention: Office of Life Sciences

Re: Pardes Biosciences, Inc.

Registration Statement on Form S-3

Filed January 12, 2023

File No. 333-269192

Via EDGAR - Acceleration Request

Requested Date: January 20, 2023

Requested Time: 4:30 p.m. Eastern Time

Ladies and Gentlemen:

Pardes Biosciences, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to make the above-captioned Registration Statement on Form S-3 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

The Registrant hereby authorizes Ran D. Ben-Tzur or Jennifer J. Hitchcock, both of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration.

* * *

Sincerely,
PARDES BIOSCIENCES, INC.

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 PARDES BIOSCIENCES, INC.

2173 Salk Avenue, Suite 250

PMB#052

 Carlsbad, CA 92008

January 17, 2023

 United States Securities
and Exchange Commission

 Division of Corporation Finance

Office of Life Sciences

 100 F Street, N.E.

Washington, DC 20549

Attention:
 Office of Life Sciences

Re:
 Pardes Biosciences, Inc.

Registration Statement on Form S-3

Filed January 12, 2023

 File
No. 333-269192

 Via EDGAR - Acceleration Request

Requested Date: January 20, 2023

Requested Time: 4:30 p.m. Eastern Time

 Ladies
and Gentlemen:

 Pardes Biosciences, Inc. (the “Registrant”) hereby requests that the Securities and Exchange
Commission (the “Commission”) take appropriate action to make the above-captioned Registration Statement on Form S-3 effective at the “Requested Date” and “Requested
Time” set forth above or as soon thereafter as practicable.

 The Registrant hereby authorizes Ran D. Ben-Tzur or Jennifer J.
Hitchcock, both of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration.

* * *

Sincerely,

PARDES BIOSCIENCES, INC.

By:

 /s/ Heidi Henson

Heidi Henson

Chief Financial Officer

cc:

Thomas G. Wiggans, Chief Executive Officer

Elizabeth Lacy, General Counsel

Pardes Biosciences, Inc.

Ran D. Ben-Tzur, Esq.

Jennifer J. Hitchcock, Esq.

Fenwick & West LLP

 [Signature Page to Company Acceleration Request Letter]