Correspondence 0001193125-26-170867 from Evommune, Inc. (EVMN) (CIK 0002044725)
Evommune, Inc. (EVMN) (CIK 0002044725)
Date: April 22, 2026 · CIK: 0002044725 · Accession: 0001193125-26-170867
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File numbers found in text: 333-295140
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CORRESP 1 filename1.htm CORRESP EVOMMUNE, INC. 1891 Page Mill Road Palo Alto, CA 94304 (925) 247-4487 April 22, 2026 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Information Technologies and Services 100 F Street, N.E. Washington, D.C. 20549 Re: Evommune, Inc. Registration Statement on Form S-1 File No. 333-295140 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-295140) (the “Registration Statement”) to become effective on Friday, April 24, 2026, at 4:00 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission (the “Staff”). The Registrant hereby authorizes Minkyu Park of Cooley LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with Minkyu Park of Cooley LLP, counsel to the Registrant, at (212) 479-6588, or in his absence Eric Blanchard of Cooley LLP at (617) 937-2445. Very truly yours, EVOMMUNE, INC. By: /s/ Gregory S. Moss Name: Gregory S. Moss Title: Chief Business & Legal Officer cc: Luis Peña, Evommune, Inc. Minkyu Park, Cooley LLP Eric Blanchard, Cooley LLP