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SEC Comment Letter 0000000000-25-003629 to PROKIDNEY CORP. (PROK)

PROKIDNEY CORP.
Date: April 4, 2025 · CIK: 0001850270 · Accession: 0000000000-25-003629

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File numbers found in text: 333-286278

Date
April 4, 2025
Author
Division of
Form
UPLOAD
Company
PROKIDNEY CORP.

Letter

Re: ProKidney Corp. Registration Statement on Form S-4 Filed March 31, 2025 File No. 333-286278 Dear Bruce Culleton M.D.:

April 4, 2025

Bruce Culleton, M.D. Chief Executive Officer and Director ProKidney Corp. 2000 Frontis Plaza Blvd, Suite 250 Winston-Salem, NC 27103

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 Daniel Crawford at 202-551-7767 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: John Patrick Clayton, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 4, 2025

Bruce Culleton, M.D.
Chief Executive Officer and Director
ProKidney Corp.
2000 Frontis Plaza Blvd, Suite 250
Winston-Salem, NC 27103

 Re: ProKidney Corp.
 Registration Statement on Form S-4
 Filed March 31, 2025
 File No. 333-286278
Dear Bruce Culleton M.D.:

 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 Daniel Crawford at 202-551-7767 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Life
Sciences
cc: John Patrick Clayton, Esq.
</TEXT>
</DOCUMENT>