CORRESP Filing
PROKIDNEY CORP.
Date: April 24, 2025 · CIK: 0001850270 · Accession: 0001140361-25-015455
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286278
Letter
Re:
April 24, 2025
VIA EDGAR
U.S. Securities and Exchange Commission Division of Corporation Finance Office of Finance 100 F Street, N.E. Washington, D.C. 20549
ProKidney Corp.
Registration Statement on Form S-4
Filed March 31, 2025
Registration No. 333-286278
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on Monday, April 28, 2025, at 4:25 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as ProKidney Corp. (the “Company”) or its counsel may request via telephone call to the staff. Please contact John Patrick Clayton of Akin Gump Strauss Hauer & Feld LLP, counsel to the Company, at 214.969.2701, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
[Signature Page Follows]
United States Securities and Exchange Commission
April 24, 2025 Page 2
Sincerely yours,
ProKidney Corp.
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CORRESP 1 filename1.htm April 24, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Finance 100 F Street, N.E. Washington, D.C. 20549 Re: ProKidney Corp. Registration Statement on Form S-4 Filed March 31, 2025 Registration No. 333-286278 Ladies and Gentlemen: In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on Monday, April 28, 2025, at 4:25 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as ProKidney Corp. (the “Company”) or its counsel may request via telephone call to the staff. Please contact John Patrick Clayton of Akin Gump Strauss Hauer & Feld LLP, counsel to the Company, at 214.969.2701, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter. [Signature Page Follows] United States Securities and Exchange Commission April 24, 2025 Page 2 Sincerely yours, ProKidney Corp. /s/James Coulston James Coulston Chief Financial Officer cc: Stuart E. Leblang, Akin Gump Strauss Hauer & Feld LLP John P. Clayton, Akin Gump Strauss Hauer & Feld LLP Eric H. Wexler, Akin Gump Strauss Hauer & Feld LLP