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
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File numbers found in text: 333-269192
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CORRESP 1 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]