Correspondence 0001193125-22-312624 from Rani Therapeutics Holdings, Inc. (RANI)
Rani Therapeutics Holdings, Inc.
Date: Dec. 27, 2022 · CIK: 0001856725 · Accession: 0001193125-22-312624
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File numbers found in text: 333-268855
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CORRESP 1 filename1.htm CORRESP RANI THERAPEUTICS HOLDINGS, INC. 2051 Ringwood Avenue San Jose, California 95131 December 27, 2022 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Christine Westbrook Re: Rani Therapeutics Holdings, Inc. Registration Statement on Form S-3 File No. 333-268855 Acceleration Request Requested Date: December 29, 2022 Requested Time: 4:00 PM Eastern Time Ladies and Gentlemen: Rani Therapeutics Holdings, Inc. (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3, as amended to become effective on December 29, 2022, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please orally confirm that event with Josh Seidenfeld of Cooley LLP, counsel to the Registrant, at (650) 843-5862, or in his absence, John T. McKenna at (650) 843-5059. [Signature page follows] Very truly yours, Rani Therapeutics Holdings, Inc. By: /s/ Eric Groen Name: Eric Groen Title: General Counsel cc: Josh Seidenfeld, Cooley LLP John T. McKenna, Cooley LLP [Signature Page to Acceleration Request]