Correspondence 0001193125-25-330493 from Semnur Pharmaceuticals, Inc. (SMNR)
Semnur Pharmaceuticals, Inc.
Date: Dec. 23, 2025 · CIK: 0001913577 · Accession: 0001193125-25-330493
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File numbers found in text: 333-290995
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CORRESP 1 filename1.htm CORRESP Semnur Pharmaceuticals, Inc. 960 San Antonio Road Palo Alto, CA 94303 December 23, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549-0406 Re: Semnur Pharmaceuticals, Inc. Registration Statement on Form S-1, as amended File No. 333-290995 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Semnur Pharmaceuticals, Inc. (the “ Company ”) hereby respectfully requests that the effectiveness of the Registration Statement on Form S-1 (File No. 333-290995) of the Company, initially filed with the Securities and Exchange Commission on October 21, 2025 (as amended, the “ Registration Statement ”), be accelerated so that such Registration Statement shall become effective at 4:00 p.m., Eastern Time, on December 29, 2025, or as soon as possible thereafter. It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Jeffrey T. Hartlin of Paul Hastings LLP, by telephone at (650) 320-1804 or by email at jeffhartlin@paulhastings.com, and Elizabeth A. Razzano of Paul Hastings LLP, by telephone at (650) 320-1895 or by email at elizabethrazzano@paulhastings.com. The Company hereby authorizes Mr. Hartlin or Ms. Razzano of Paul Hastings LLP to orally modify or withdraw this request for acceleration. Sincerely, Semnur Pharmaceuticals, Inc. By: /s/ Jaisim Shah Jaisim Shah Chief Executive Officer and President cc: Jeffrey T. Hartlin, Paul Hastings LLP Elizabeth A. Razzano, Paul Hastings LLP