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CORRESP Filing

Kyverna Therapeutics, Inc.
Date: March 31, 2026 · CIK: 0001994702 · Accession: 0001193125-26-134454

Offering / Registration Process

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File numbers found in text: 333-294645

Date
March 31, 2026
Author
Marc Grasso
Form
CORRESP
Company
Kyverna Therapeutics, Inc.

Letter

Kyverna Therapeutics, Inc. 5980 Horton St., STE 550 Emeryville, CA 94608 March 31, 2026 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 Attention: Dan Crawford Re: Kyverna Therapeutics, Inc. Registration Statement on Form S-3 Filed March 26, 2026 File No. 333-294645 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-3 (File No. 333-294645) of the Company, filed with the Securities and Exchange Commission on March 26, 2026 (the “ Registration Statement ”), be accelerated so that the Registration Statement shall become effective at 4:30 p.m., Eastern Time, on April 2, 2026, or as soon as possible thereafter. The Company hereby confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement. It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Samantha H. Eldredge of Paul Hastings LLP, by telephone at (650) 320-1838 or by email at samanthaeldredge@paulhastings.com. The Company hereby authorizes Ms. Eldredge to orally modify or withdraw this request for acceleration. Sincerely, KYVERNA THERAPEUTICS, INC. By: /s/ Marc Grasso Name: Marc Grasso Title: Chief Financial Officer cc: Samantha H. Eldredge, Esq. (Paul Hastings LLP)

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CORRESP
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 CORRESP

 Kyverna Therapeutics, Inc. 5980 Horton St., STE 550 Emeryville, CA 94608 March 31, 2026 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 Attention: Dan Crawford   Re: Kyverna Therapeutics, Inc. Registration Statement on Form S-3 Filed March 26, 2026 File No. 333-294645   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-3 (File No. 333-294645) of the Company, filed with the Securities and Exchange Commission on March 26, 2026 (the “ Registration Statement ”), be accelerated so that the Registration Statement shall become effective at 4:30 p.m., Eastern Time, on April 2, 2026, or as soon as possible thereafter. The Company hereby confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement. It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Samantha H. Eldredge of Paul Hastings LLP, by telephone at (650) 320-1838 or by email at samanthaeldredge@paulhastings.com. The Company hereby authorizes Ms. Eldredge to orally modify or withdraw this request for acceleration.   Sincerely,   KYVERNA THERAPEUTICS, INC.     By: /s/ Marc Grasso Name: Marc Grasso Title: Chief Financial Officer   cc: Samantha H. Eldredge, Esq. (Paul Hastings LLP)