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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

Date
December 23, 2025
Author
By
Form
CORRESP
Company
Semnur Pharmaceuticals, Inc.

Letter

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.

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

Sincerely,
Semnur Pharmaceuticals, Inc.

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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