Pardes Biosciences, Inc.
2173 Salk Avenue, Suite 250
Carlsbad, CA 92008
January 28, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Dorrie Yale
| Re: | Pardes Biosciences, Inc. |
Registration Statement on Form S-1
Filed January 21, 2022
File No. 333-262279
Dear Ms. Yale:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Pardes Biosciences, Inc. (the “Company”) hereby requests that the effective date and time of the above-referenced registration statement (the “Registration Statement”) be accelerated to February 1, 2022, at 4:00 p.m. Eastern Time, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”). In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP, by calling James Xu at (617) 570-1483. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: James Xu.
If you have any questions regarding this request, please contact James Xu of Goodwin Procter LLP at (617) 570-1483.
| Very truly yours, |
| PARDES BIOSCIENCES, INC. |
/s/ Elizabeth H. Lacy |
| Elizabeth H. Lacy |
| General Counsel and Corporate Secretary |
| cc: | James Xu, Goodwin Procter LLP |
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