PARDES BIOSCIENCES, INC.
2173 Salk Avenue, Suite 250
PMB#052
Carlsbad, CA 92008
January 17, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, DC 20549
| Attention: | Office of Life Sciences |
| Re: | Pardes Biosciences, Inc. |
Registration Statement on Form S-3
Filed January 12, 2023
File No. 333-269192
Via EDGAR - Acceleration Request
Requested Date: January 20, 2023
Requested Time: 4:30 p.m. Eastern Time
Ladies and Gentlemen:
Pardes Biosciences, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to make the above-captioned Registration Statement on Form S-3 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.
The Registrant hereby authorizes Ran D. Ben-Tzur or Jennifer J. Hitchcock, both of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration.
* * *
| Sincerely, | ||
| PARDES BIOSCIENCES, INC. | ||
| By: | /s/ Heidi Henson | |
| Heidi Henson | ||
| Chief Financial Officer | ||
| cc: | Thomas G. Wiggans, Chief Executive Officer | |
| Elizabeth Lacy, General Counsel | ||
| Pardes Biosciences, Inc. | ||
| Ran D. Ben-Tzur, Esq. | ||
| Jennifer J. Hitchcock, Esq. | ||
| Fenwick & West LLP | ||
[Signature Page to Company Acceleration Request Letter]
