January 10, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Coya Therapeutics, Inc. (the “Company”) |
Registration Statement on Form S-3 (File No. 333-276374)
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at 5:00 p.m., Eastern Time, on January 12, 2024, or as soon as practicable thereafter.
Please call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 to confirm the effectiveness of the Registration Statement or with any questions.
| Very truly yours, | ||
| COYA THERAPEUTICS, INC. | ||
| By: | /s/ Howard Berman | |
| Name: | Howard Berman | |
| Title: | Chief Executive Officer (Principal Executive Officer) | |
