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SEC Comment Letter 0000000000-24-000304 to Coya Therapeutics, Inc. (COYA)

Coya Therapeutics, Inc.
Date: Jan. 9, 2024 · CIK: 0001835022 · Accession: 0000000000-24-000304

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File numbers found in text: 333-276374

Date
January 9, 2024
Author
Howard Berman
Form
UPLOAD
Company
Coya Therapeutics, Inc.

Letter

United States securities and exchange commission logo January 9, 2024 Howard Berman Chief Executive Officer Coya Therapeutics, Inc. 5850 San Felipe St. Suite 500 Houston, TX 77057 Re:Coya Therapeutics, Inc. Registration Statement on Form S-3 Filed January 4, 2024 File No. 333-276374 Dear Howard Berman: 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 Jessica Dickerson at 202-551-8013 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Steven M. Skolnick, Esq.

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United States securities and exchange commission logo
January 9, 2024
Howard Berman
Chief Executive Officer
Coya Therapeutics, Inc.
5850 San Felipe St. Suite 500
Houston, TX 77057
Re:Coya Therapeutics, Inc.
Registration Statement on Form S-3
Filed January 4, 2024
File No. 333-276374
Dear Howard Berman:
            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 Jessica Dickerson at 202-551-8013 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Steven M. Skolnick, Esq.