Correspondence 0001564590-22-039678 from Coya Therapeutics, Inc. (COYA)
Coya Therapeutics, Inc.
Date: Dec. 23, 2022 · CIK: 0001835022 · Accession: 0001564590-22-039678
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File numbers found in text: 333-268482
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CORRESP 1 filename1.htm coya-corresp.DOCX.htm December 23, 2022 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Attn: Tara Harkins Kevin Kuhar Jane Park Tim Buchmiller Re: Coya Therapeutics, Inc. Registration Statement on Form S-1 File No. 333-268482 Acceleration Request Requested Date: December 28, 2022 Requested Time: 4:00 p.m. Eastern Time Dear Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Coya Therapeutics, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission (the “Commission”) at the “Requested Date” and “Requested Time” set forth above or as soon as practicable thereafter, or at such later time as the Company or its counsel may orally request via telephone call to the staff. Please call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 to confirm the effectiveness of the Registration Statement or with any questions. Sincerely, COYA THERAPEUTICS, INC. By: /s/ Howard Berman Name: Howard Berman Title: Chief Executive Officer