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CORRESP Filing

NEONC TECHNOLOGIES HOLDINGS, INC.
Date: May 2, 2025 · CIK: 0001979414 · Accession: 0001829126-25-003345

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File numbers found in text: 333-286808

Date
May 2, 2025
Author
By
Form
CORRESP
Company
NEONC TECHNOLOGIES HOLDINGS, INC.

Letter

NEONC TECHNOLOGIES HOLDINGS, INC.

23975 Park Sorrento, Suite 205

Calabasas, CA 91302

May 2, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Re: NEONC TECHNOLOGIES HOLDINGS, INC.

Registration Statement on Form S-1 (File No. 333-286808) (the "Registration Statement")

Acceleration Request

Ladies and Gentlemen:

NeOnc Technologies Holdings, Inc. hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement on Form S-1, be accelerated to 4:30 p.m., Eastern Time, on May 6, 2025, or as soon thereafter as practicable.

Please notify Thomas Poletti at (714) 371-2501 or Veronica Lah at (310) 312-4130 of Manatt, Phelps & Phillips, LLP as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request. We appreciate your assistance and cooperation in this matter.

Sincerely,
NEONC TECHNOLOGIES HOLDINGS, INC.

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CORRESP
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 filename1.htm

 NEONC TECHNOLOGIES HOLDINGS, INC.

 23975 Park Sorrento, Suite 205

 Calabasas, CA 91302

 May 2, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, DC 20549

 Re:
 NEONC TECHNOLOGIES HOLDINGS, INC.

 Registration Statement on Form S-1 (File No. 333-286808) (the "Registration Statement")

 Acceleration Request

 Ladies and Gentlemen:

 NeOnc Technologies Holdings, Inc. hereby requests
that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement on Form S-1, be accelerated
to 4:30 p.m., Eastern Time, on May 6, 2025, or as soon thereafter as practicable.

 Please notify Thomas Poletti at (714) 371-2501
or Veronica Lah at (310) 312-4130 of Manatt, Phelps & Phillips, LLP as soon as possible as to the time the Registration Statement
has been declared effective pursuant to this acceleration request. We appreciate your assistance and cooperation in this matter.

 Sincerely,

 NEONC TECHNOLOGIES HOLDINGS, INC.

 By:
 /s/ Dr. Thomas Chen

 Name:
 Dr. Thomas Chen

 Title:
 Chief Executive Officer