Correspondence 0001193125-24-024040 from Kyverna Therapeutics, Inc. (KYTX)
Kyverna Therapeutics, Inc.
Date: Feb. 5, 2024 · CIK: 0001994702 · Accession: 0001193125-24-024040
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File numbers found in text: 333-276523
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CORRESP 1 filename1.htm CORRESP Kyverna Therapeutics, Inc. 5980 Horton St., STE 550 Emeryville, CA 94608 February 5, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549-0406 Attn: Jenn Do Vanessa Robertson Daniel Crawford Tim Buchmiller Re: Kyverna Therapeutics, Inc. Registration Statement on Form S-1, as amended (File No. 333-276523) Request for Acceleration of Effective Date Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kyverna Therapeutics, Inc. (the “Company”) hereby respectfully requests that the effectiveness of the Registration Statement on Form S-1 (File No. 333-276523) of the Company, filed with the Securities and Exchange Commission (the “Commission”) on January 16, 2024, as amended (the “Registration Statement”), be accelerated so that such Registration Statement shall become effective at 4:00 p.m., Eastern Time, on February 7, 2024 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 Samantha H. Eldredge of Paul Hastings LLP, by telephone at (650) 320-1838 or by email at samanthaeldredge@paulhastings.com. The Company hereby authorizes Mr. Hartlin or Ms. Eldredge of Paul Hastings LLP to orally modify or withdraw this request for acceleration. Sincerely, KYVERNA THERAPEUTICS, INC. By: /s/ Peter Maag, Ph.D. Name: Peter Maag, Ph.D. Title: Chief Executive Officer cc: Jeffrey T. Hartlin, Esq. (Paul Hastings LLP) Samantha H. Eldredge, Esq. (Paul Hastings LLP)